A study on the Relationships among Placement of Restriction of Exitand, Prohibited from the Disposal of Property and Taxation levy of the National Tax Administration of Northern.

• Main Authors: Chia-Ling Hsieh, 謝嘉玲
• Other Authors: Lee-Hsuan Lin
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/97415310281478299370

碩士 === 元智大學 === 經營管理碩士在職專班 === 99 === Taxation safeguards commonly adopted by current authorities concerned of taxation are Prohibition of the Disposal of Property and Outbound Control. In order to fulfill fair taxation or economic interests, it is important to find the more effective one among these two measures, for the National Tax Administration of Northern Taiwan, to enhance the tax levying from tax payers. It is also necessary to determine if these two measures will result in different tax levying effectiveness according to different regions of tax payers. Therefore, upon the difference analysis of taxation safeguards effectiveness in the National Tax Administration of Northern Taiwan, and according to the research findings, this paper proposes suggestions for the authorities to revise the related measures or for legislative authorities to amend the laws to maintain fair taxation. This paper treats the National Tax Administration of Northern Taiwan as the sample, and extracts the related data from January to December of 2005 to 2009. Descriptive statistics are conducted on taxation safeguards of Prohibition of the Disposal of Property and Outbound Control, as well as numbers and amount regarding paying-off, guarantee and tax delinquency in nine counties and cities. This paper further validates the difference of levy efficiency of Prohibition of the Disposal of Property or Outbound Control in the National Tax Administration of Northern Taiwan and the nine counties and cities. The empirical results demonstrate that as to levying interest of taxation safeguards, the National Tax Administration of Northern Taiwan and the relevant counties and cities have average levying amount and cases of deletion of Prohibition of the Disposal of Property with paying-off or guarantee more significantly different from the deletion of Outbound Control. In other words, Prohibition of the Disposal of Property is more effective as taxation safeguards. After the National Tax Administration of Northern Taiwan and the relevant authorities implement Prohibition of the Disposal of Property, the number of levying cases regarding deletion of Prohibition of the Disposal of Property with paying-off or guarantee will be different in different counties, cities and regions. Based on this finding, Prohibition of the Disposal of Property should be reinforced in different regions.