林世銘2006-07-262018-06-292006-07-262018-06-291998http://ntur.lib.ntu.edu.tw//handle/246246/18356對於採用會計師稅務簽證之申報案件，我國一向給予特別之租稅優惠，卻 缺乏證據顯示此種獎勵為稅務行政上值得採行的必要措施。本文利用企業之所得 稅申報書資料作為研究樣本，並採用Tobit 模型進行分析，研究結果發現稅務簽 證案件之租稅逃漏情形顯著低於普通申報案件。因此，政府應考慮繼續給予稅務 簽證租稅優惠，擴大其實施範圍，並增加非簽證案件之查核。Attested tax returns have enjoyed special tax incentives for years. However, no evidence has been documented to justify the tax incentive policy. Analyzing the business income tax returns data with Tobit model, this study empirically demonstrates that tax returns attested by CPAs are more compliant to the tax laws than non-attested tax returns. The finding suggests that tax authorities should continue to promote the usage of CPA attested tax returns and further pound tax noncompliance by auditing more non-attested returns.application/pdf100674 bytesapplication/pdfzh-TW國立臺灣大學會計學系暨研究所稅務簽證租稅逃漏會計師Tobit 模型稅務會計attested tax returnstax noncomplianceCPATobit modeltax accountingreporthttp://ntur.lib.ntu.edu.tw/bitstream/246246/18356/1/862417H002004.pdf