利用未償債務之扣除進行逃漏遺產稅之研究－Logit模式之應用

Abstract

本研究利用台灣省中區國稅局所轄中部地區六個縣市，民國84至87年度申報遺產總額核定超過五千萬元以上，且有未償債務扣除額之案件，應用Logit迴歸模式探討可能影響逃漏稅之顯著因子分析。實證結果顯示，申報債務總金額、貸款時距死亡日期間長短、申報還債與自領或小額領現金額等三項變數為影響逃漏遺產稅之顯著因子。本研究之貢獻在於稽徵機關可針對此結果優先查核未償債務扣除之顯著特徵因子，不僅對於查核時的人力、物力及時間之調配有其一定的助益，且可提高查核的效率性。

This study collects the data of declaring estate taxes over $NT50 million dollars with unpaid debt from the National Taxation Administration of Central Taiwan. The Logit model is employed to determine factors that may significantly affect the behavior of estate tax evasion. Results show that loan amount, the period between the date of loan origination and death, and the amount of cash withdrawal are significant factors in determining estate tax evasion. Results of this study may enhance the scrutiny efficiency of taxation authorities.