| Summary: | 碩士 === 國立臺中科技大學 === 企業管理系事業經營碩士班 === 102 === The government main finance income of the fiscal revenues is tax revenues. High tax delinquency influence government finance. It is more like working existing tax loans than developing new tax source and tax denominations. It can not also improve government finance, but also maintain tax justice. To understand the influence reason of tax delinquency can help government administer the finance, and provide government reference of making real revenues budget and promoting finance policies.
This Research analyzes the trend of local tax delinquency rates of vehicle license tax, house tax, land value tax from 2005 to 2012 and does a forecast by autoregressive integration model. This Research also analyzes correlated variables of each house average disposable income, economic growth rate, unemployment rate, tax burden rate by time series analysis method and Granger Causality Test. The result as this research are as follows:
First, the vehicle license tax delinquency rate and the land value tax delinquency rate have better predictable effects than the house tax delinquency rate.
Second, each house average disposable income affects the vehicle license tax delinquency rate and the house tax delinquency rate. The house tax delinquency rate affects the unemployment rate.
Last, the tax delinquency rates of vehicle license tax, house tax, land value tax have no causation relationship among the economic growth rate and the tax burden rate.
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