| Summary: | 碩士 === 朝陽科技大學 === 財務金融系 === 106 === This research mainly discussed the factors affecting Tobacco and Alcohol Tax Revenue and the research period was from 2002 to 2016. The independent variables were income per capita, non-agriculture ratio, education background, policy of increasing Health and Welfare tax in 2006, policy of increasing Health and Welfare tax in 2009 and policy of increasing drunk driving fines in 2013; Multiple Regression Analysis was used to test the factors affecting Tobacco and Alcohol Tax Revenue. The main empirical results are shown as below:
In terms of Tobacco Tax, income per capita and policy of increasing Health and Welfare tax in 2009 have the negative effect. Namely, with the increase in income, people pay more attention to the health concept and their consumption in tobacco decreases. So, the higher the income per capita is, the less the Tobacco Tax Revenue will be. In 2009, Health and Welfare tax was adjusted and the cigarette price increased sharply, so the Tobacco Tax Revenue also decreased significantly. The non-agriculture ratio and education background have the significantly positive effect. It means that the higher the non-agriculture ratio is, the higher the economic development level will be. Thus, the commercial activities will heat up and the Tobacco Tax Revenue will increase. The consumers with higher education background may consume the expensive cigarette, causing the Tobacco Tax Revenue to increase significantly.
In terms of Alcohol Tax, non-agriculture ratio has the significantly positive effect. It means that when the non-agriculture ratio is higher, the industry and commerce is developed and the consumption in social engagement in commerce and alcohol is higher. So the Alcohol Tax is higher. The income per capita, education background and the drunk driving fines increased in 2013 have no significant effect.
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