稅收為國家建設之本，如何更有效的完成稅收，是每個政府都需要克服的難題。稅率的合理性、稽徵的投入程度及人民是否有正確的稅務觀念，皆能左右納稅人的如實納稅意願，如何讓稅收政策朝向對的方向前進，透過發現地方稅逃稅因素，並依此建議利於改善稅收的政策，為本篇研究主要範疇。本研究首先將從納稅人的租稅依從角度的理論出發，輔以徵收實務及法規說明現況及困境，進而以資料進行實證分析。分析期間為我國101年至110年各地方統計指標，變數考量除了經濟變數、政府行政成本、人口特徵等因素外，更納入近年來較為熱門的數位行銷。研究發現失業率為影響欠稅情況的顯著因素，人們失去工作收入後，將影響繳稅意願，呼應了Crane & Nourzad (1986)所認為的通貨膨漲影響購買力後，會正向影響逃稅行為，進而減低納稅人的租稅依從度。

Taxation is the foundation of national development, and finding ways to effectively collect taxes is a challenge that every government needs to overcome. The reasonable-ness of tax rates, the level of enforcement efforts, and the people's understanding of tax obligations all influence taxpayers' willingness to honestly pay their taxes. In order to steer tax policies in the right direction and improve tax collection based on identifying factors contributing to local tax evasion, this study focuses on taxpayers' compliance from a theoretical perspective. It is supplemented by an analysis of collection practices, current regulations, and the associated challenges. Empirical analysis will be conducted using data from various local statistical indicators for the period from 2012 to 2021 in our country. The variables considered will include economic factors, government ad-ministrative costs, population characteristics, and the increasingly popular field of digital marketing. The study reveals that the unemployment rate is a significant factor affecting tax evasion. When individuals lose their income due to unemployment, their willingness to pay taxes is affected. This finding supports the theory proposed by Crane & Nourzad (1986), which suggests that inflation, affecting purchasing power, positively influences tax evasion behavior and consequently reduces taxpayers' compliance.

第壹章 緒論P.6
第一節 研究動機與目的P.6
第二節 我國稅法制度簡介P.7
第三節 全球數位政府的趨勢P.9
第貳章 文獻回顧P.10
第一節 租稅依從P.10
第二節 數位行銷P.11
第參章 研究方法P.13
第一節 研究架構P.13
第二節 實證模型P.13
第三節 資料說明P.14
第肆章 實證結果P.15
第一節 敘述統計P.15
第二節 迴歸分析P.19
第伍章 結論P.24
第一節 研究結論P.24
第二節 研究限制與建議P.25
參考文獻P.26

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