小規模營業人導入行動支付適用租稅優惠對營業稅稅收影響之實證分析

An Empirical Analysis of the Impact of Tax Incentives for Small Business Adopting Mobile Payments on Business Tax Revenues

With the advancement of technology, mobile payments have become popular, especially among young entrepreneurs. The research aims to investigate the impact of small businesses adopting mobile payments and applying tax incentives on business tax revenue. The study analyzed data from 18 counties and cities in Taiwan from 2018 to 2022. Results from fixed-effect models show a significant positive correlation between business tax revenue and the number of small businesses adopting mobile payments and applying tax incentives in a county or city, as well as disposable income. There is a significant negative correlation between business tax revenue and the unemployment rate in a county or city. Recommendations from the study include government efforts to promote and train local businesses to adopt mobile payments.