本篇短文主要論證逃漏稅的經濟體系下利潤稅制對廠商之生 產與逃漏決策之影響。傳統文獻認為在廠商為風險趨避者的逃漏 稅經濟體系下，課徵利潤稅對廠商的生產決策仍具有中立性，而 且廠商的生產與逃稅決策具備可分離性，這個結論在隨機查核機 制下相當具有頑強性。然而本文發現：在引入核定金額的不確定 性之情況下，利潤稅對廠商的生產決策不具中立性，而且廠商的 生產與逃稅決策不具獨立性及可分離性。

It is a conventional view that the profit tax has no impact on the output level and that firms’ decisions in tax evasion and production are separable under a random audit scheme. With uncertain detection of tax fraud, we reexamine the issues of neutrality and separability. We can show that the profit tax is not necessarily neutral; meanwhile, the properties of independence and separability may not present.

利潤稅;中立性;逃漏稅;隨機查核機制

Profit Tax; Tax Neutrality; Tax Evasion; Random Audit Scheme