;Claiming uniform invoices while shopping and consuming is a well-known concept and a habit of Taiwanese. The key point of success of the Uniform Invoice System, being a tool of collecting business, depends on the willingness of the consumers to claim the uniform invoice from the seller. The business tax ultimately is born by the consumer. The most effective way to encourage consumers to play a role of supervising the seller to issue the uniform invoice honestly is the Uniform Invoice Award System. The Uniform Invoice Award System applies the winning prize as an incentive to induce and strengthen the willingness of the consumer to claim the inform invoice. Therefore, this study tries to find out if the Uniform Invoice Award System can be used to explain the business tax model and the correlation between the Uniform Invoice Award System and business tax model.
This study converted the incentive of uniform invoice award to numbers by applying the concept of the expected value of Statistics and the consumer’s psychological feeling about the various amount of the prize. The end consumer theory designed business tax revenue as explained variable and private and government consuming, the expected value of winning the uniform invoice prize and the total amount of the winning prize of the uniform invoice award system as explanatory variables. Empirical results have demonstrated that the uniform invoice award system can explain the business model and it has positive correlation with the business tax revenue. The uniform invoice award system can achieve the legislative purpose of Article 58 of the Value-added and Non-Value-Added Business Tax Law which prescribes Uniform Invoice Reward Regulations to prevent tax evasion, maintain control of sources of tax revenue, and promote the use of uniform invoices.