博碩士論文查詢聯邦系統首頁 聯絡信箱 關於我們 加入我們

本論文已被瀏覽 66 次, [ 造訪詳細資料與全文 ] 14 次,[ 回到前頁查詢結果 ] [ 重新搜尋 ]

公司治理是否影響避稅活動之進行

Does Corporate Governance Affect Tax Avoidance

作者:朱祥霖
畢業學校:東吳大學
出版單位:東吳大學
核准日期:2012-11-12
類型:Electronic Thesis or Dissertation
權限:Copyright information available at source archive--scu....

中文摘要

本研究為探討我國上市公司之避稅活動是否受公司治理而影響其活躍度。由於避稅活動其本身具有複雜而不易監督的特性,故其容易成為犯罪的溫床。在此一情況下,為避免資產遭到挪用,公司之避稅活動很可能隨治理機制趨於良好而降低其活躍程度。本研究之實證結果顯示,在控制獲利能力、產業及規模等因素後,作為公司治理衡量變數之盈餘席次偏離比與財稅差異兩者間為顯著負相關,顯示公司治理確實對避稅活動具有抑制效果。在治理機制良好的情況下,為避免挪用資產的發生,公司會對避稅活動加以限制,從而縮小了財務所得與課稅所得兩者間的差距。

英文摘要

Does corporate governance affect tax avoidance? This study analysis the interaction between corporate tax avoidance and corporate governance. Since tax avoidance is complex and difficult to supervise inherently, it can easily become a hotbed of crime. Therefore, in order to avoid the assets have been misappropriated, tax avoidance activity level probably decrease as governance quality increase. After control profitability, industry and size, the empirical results of this study suggest that earning-seat deviation of board members (agency cost proxy variable) and tax avoidance have significant negative relationship. It indicates when company has well governance mechanisms, it will mitigate tax avoidance activity to avoid assets misappropriation.


口試委員 - 林世銘

口試委員 - 蘇裕惠

指導教授 - 蘇裕惠

口試委員 - 高立翰


 

計畫贊助者: