| Summary: | 碩士 === 東吳大學 === 會計學系 === 104 === Small and medium enterprises (SMEs) play an important role in economic environment and the social stability in Taiwan. However, SMEs, with those characteristics of confronting with the overlapping problems of ownership and management, having an unsound accounting system and lacking of honest tax atmosphere will lead to lower honest declare index.
This study uses the data of Fiscal Information Agency from 2006 to 2013 in Taiwan SMEs for example to research the effect of the enterprise's characteristics on profit-seeking enterprise income tax evasion. The empirical results reveal that SMEs which have inappropriate uses of Government Unit Invoice in two continuous years, higher shareholder’s dealings ratio, debt ratio, undistributed earnings return ratio on assets and enterprise's size, are more motivated to evade taxes in all the same conditions. On the other hand, using tax attestation, having higher prior adjusted taxable income, imposed forfeits, capital intensity and acid-test ratio, are less motivated to evade taxes in all the same conditions.
Apparently, tax evasion motivation of SMEs will be affected by enterprise's characteristics and reporting behaviors case by case. Tax authorities should encourage SMEs to adopt tax attestation to promote honest tax atmosphere and avoid authorizing uneven quality tax agencies. Besides, it does have significant prohibitive effects on tax evasion that tax authorities adjusted taxable income or imposed a forfeit for SMEs.
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