| Summary: | 碩士 === 國立高雄應用科技大學 === 會計系碩士在職專班 === 103 === The Expanded Paper Review (EPR) system of profit-seeking enterprise income tax, implemented for more than forty years, has become the main approach for enterprises to declare earnings. With the practice of this declaration, however, some drawbacks, such as constituting a tax loophole, are derived. Thus, this study uses a sample of the cases selected from tax authorities between 2011 and 2012 and applies the concept of t-test to investigate whether the EPR system provides a greater evasion access than the other types of the tax filing methods, concluding that a higher incidence in tax evasion is found in the EPR system while comparing with other kinds of declaration of profit-seeking enterprise income tax. In addition, we use Tobit model to examine the relationship between tax evasion and the possible contributing factors, such as soundness of accounting system, and ratios of borrowing funds from shareholdersandexpenses. The empirical result indicates that tax evasion has a significantly positive association with debt ratio, borrowing funds from shareholders, unsound accounting system, net operating income, tax ratio, expenses ratio respectively. However, the value added tax rate and additional tax due at filing time have a significant negative effect on tax evasion. Based on the findings, we suggest that tax authorities should enhance net profit margin of the EPR system and selective examination, as well as the tax audit to corporate with unusual value added tax rate, higher operating expenses and borrowing funds from shareholders, and to certain industries, such as service, transport, distribution, logistics, and communication.
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