| Summary: | 碩士 === 國立屏東大學 === 國際貿易學系碩士班 === 105 === Local fiscal revenue insufficient, will effect local the public construction and the development, and financial revenue and expenditure insufficient, depends on borrowing is not sustainable, owes tax cleanup has always been for tax collection units is committed to improved solution of subject, so, to make up sources insufficient, active cleanup owes tax to implementation rule of law, maintenance tax fair justice more shaped important, so paper to Taiwan Island area for range, selected land tax, and housing tax, and using licence tax, and land value-added tax, items, distinguish national, and straight (province) 's city, and County, three part for empirical research owes tax reasons To provide a reference of the local tax collection units clearing up owes tax.
According to the empirical results of this study will impact the country, direct (province) of city, County and local taxes tax arrears factors conclusion:
One, in the national and County property taxes, using license tax owed taxes and direct (province) city using license tax owed is positively affected by the unemployment tax rates, and positively correlation, therefore, the Government should try to create employment opportunities, raising the employment rate, so as to improve the tax arrears conditions.
Second, the rise in the Taiwan stock price index significantly reduced the national and county jurisdiction of the land tax and the using license tax rate, and negative correlation, so when the Taiwan stock price index is too low, the timely intervention of the government should help reduce the occurrence of tax arrears.
Third, when the interest rate of bank loans changes, the tax rate of local tax is significantly affected, and negative correlation. When the interest rate goes low will increase the tax rate, on the contrary, the interest rate will rise and the tax arrears will reduce the situation, therefore, an appropriate increase in bank lending rates will help reduce the occurrence of tax arrears.
Four, car theft rates significantly affect the using license tax owed tax, and positively correlation. Local tax collection unit should be clarified in the future mechanism for reporting the stolen car data; annual adjustment of the present value of land, should be considered whether the formation of a large land value-added tax factors.
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