A Study on the Risk Factors of Value-Added Tax Evasion－Evidence from National Taxation Bureau of the Central Area

• Main Authors: HUANG, JHIH-JIE, 黃志傑
• Other Authors: CHEN, CHIEN-HUNG
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/qje9e3

碩士 === 朝陽科技大學 === 財務金融系 === 107 === This study collects 325 samples from a branch of the National Taxation Bureau of the Ministry of Finance in 2017. We use 9 Risk Factors of Value-Added Tax Evasion as independent variables. The data of Violation Tax is referred to as dependent variable. A multiple linear regression is conducted to explore the influence of independent variables on dependent variables. The empirical findings are as follows: In terms of trading industry and service industry, the amount between capital and responsible person's annual income, the amount of responsible person's tax with holders, actual payment tax, net operating profit, stockholders current liabilities, filing offset against business tax payable for the final period of the reporting year have significant and positive influence on Violation Tax, the annual offset against business tax payable is greater than the annual output tax、rate of value-added rate、gross profit ratio have significant and negative influence on Violation Tax. In terms of manufacturing and construction industry, the annual offset against business tax payable is greater than the annual output tax have significant and positive influence on Violation Tax.