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本文针对近年来国际间对奢侈消费课税之议题,进行经济面与制度面之研析。首先说明奢侈品的特性,并对奢侈消费课税所可能引发的经济效果进行理论分析。再从制度面,比较各国奢侈消费课税的立法缘起、政策目的、课税范围、方式及成效以及说明我国台湾地区奢侈消费税制之发展沿革。展望未来,在全球化经济发展、所得分配难以改善的趋势下,奢侈消费课税仍将是各国政府宣示税制公平和取得税收的选项之一。虽然其税基狭小、税收有限,仍具有促进社会公义,让享受高价或炫耀性商品的消费者,多分担社会维护成本,善尽社会责任的意义。
In this paper, in view of the international issues of taxation of luxury consumption in recent years, the economic and institutional aspects of research. First of all, the characteristics of luxury goods, and the luxury consumption tax may lead to the economic effects of theoretical analysis. Then from the institutional perspective, we compare the legislation origin of the luxury consumption tax in various countries, the purpose of the tax policy, the scope and effectiveness of the taxation, and the evolution of the luxury consumption tax system in Taiwan of our country. Looking to the future, under the trend of globalization and difficult distribution of income distribution, the tax on luxury consumption will still be one of the options for governments to declare fairness and tax revenue. Although its tax base is small and the tax revenue is limited, it still has the significance of promoting social justice and allowing consumers who enjoy high prices or conspicuous goods to share the cost of social maintenance and fulfill their social responsibilities.