| Summary: | 碩士 === 國立高雄第一科技大學 === 財務管理研究所 === 100 === For A long time, the problem of Tax Delinquency has been serious affect of the fiscal tax revenues, if the government do not try to solve the problem of tax delinquency, not only a direct impact on the financial of the country, but also a violation of the principle of tax fairness and a test of the government of public powers executive ability. In recent years, the Government actively to implement tax reform, and the purpose is to improve the environment of tax. the Republic of China moved to Taiwan, the previous three tax reform down to do the appropriate reform in accordance with the space-time background, the purpose are out of the tax laws that is not Applicable in today''s environment. In implementation of taxes Delinquency is the same way, the tax collection authorities spent a considerable number people power and money on the cleanup taxes. The problem how to strengthen the management of taxes clear to maintain tax fairness is the primary task that need to quickly Solve by tax unit. Hence to effectively find out the potential taxpayer of delinquency, it can help the tax authorities to easily achieve a multiplier.
In order to explore the factors of taxes delinquency, this study is to analyze the factors of tax delinquency in the income taxes of profit-seeking enterprise. This paper collect that has not yet over the levy and non-payment of business income tax to total assets ratio of profit-seeking enterprise of southern Taiwan during 2006 to 2010. According to the working capital divide by net revenue ratio、current ratio、debt ratio、operating profit margin、the odds between account and self-adjusting、the number of years after set up and the asset size, the seven kinds of variables as explanatory variables will be used to analysis and empirical research by the wilcoxon Rank-Sum test and multiple regression.
It was found that the current ratio、debt ratio、the number of years after set up and asset size are significant impact on the taxes delinquency divide by the amount of total asset, the four kinds of variables is the main reason for the taxes delinquency of profit-seeking enterprise income.
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