| Summary: | 碩士 === 國立中正大學 === 會計與資訊碩士在職專班 === 107 === At present, Taiwan is facing a growing financial crisis and its population structure is aging. In order to pay attention to the long-term care of the financial resources, the Government amended the "Estate and Gift Tax Act" on April 25, 2017.And announced on May 10 of the same year, the tax on the increase of the "Estate and Gift Tax Act" as a source of long-term care will help narrow the gap between the rich and the poor, the average social wealth and increase the fiscal revenue of the national treasury.
This paper takes 22 counties and cities in Taiwan's administrative districts from 2011 to 2017 as a sample, and mainly analyzes the factors affecting the taxation of the estate tax in Taiwan's administrative regions. The empirical results of this paper show that the population density, aging index, and mentally handicapped population in the administrative region account for the total income of the county (city), the total population, and the average disposable income per person per year are positively related to the estate tax. Has a significant relationship. Based on this empirical result, it is hoped that the financial resources needed for the long-term policy promoted by the government will be helpful.
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