臺灣博碩士論文加值系統

本文旨在探討，於歐洲國家上市之企業在採行國際財務報告準則(International Financial Reporting Standards,IFRS)之後對其避稅行為之影響何為，並進一步探討歐洲國家於2005年起全面實施IFRS前即自願提前適用IFRS之公司，與被迫改採IFRS之公司，二者避稅程度是否有顯著之差異;接著，本文再深入分析被迫改採IFRS之公司，在全面強制施行IFRS之前後年度，其避稅行為之影響。本研究除了探討IFRS與企業避稅行為之關聯性，亦考量了各國的稅務制度、法制體系(成文法及不成文法)，及其他制度面因素(股權集中程度及投資人之權利)與企業避稅行為之間的關聯性。
本文之實證結果顯示企業在採行IFRS之後，其避稅程度將隨之提高; 被迫改採IFRS之企業，在改採IFRS之後其避稅行為亦因採行IFRS而隨之提高;然而在自願提前適用IFRS之企業及被迫改採IFRS企業之比較上，其避稅程度影響之結果是不一致的。此外，本文之實證研究亦發現在財稅差異小、稅率低及股權集中度高之國家，該企業的避稅行為較少。但在法制體系，及投資人權利的部分，本文並未找到相關的證據。

The purpose of this study is to examine the impact of IFRS adoption on the tax aggressiveness of European listed companies from 2000 to 2009. Further, this study explores whether voluntary adopt IFRS and mandatory adopt IFRS impact tax aggressiveness in European listed companies. This paper examines whether financial accounting standards and institutional factors impact corporate tax aggressiveness across European countries.
This paper finds that firms are more tax aggressive when corporate tax rates or book-tax differences (BTD) are higher, and when they located in countries with higher ownership concentration. Moreover, firms reporting under IFRS are more tax aggressive than firms reporting under domestic accounting standards. The empirical results suggest that financial accounting standards and institutional factors impact firms’ tax aggressiveness, even after controlling firm-specific factors (i.e., size, growth, the presence of multinational, etc.).

第一章 緒論 ................................................................................................. 1
第一節 研究動機 ................................................................................. 1
第二節 研究目的 ................................................................................. 3
第三節 研究流程 ................................................................................. 5
第二章 文獻回顧及與研究假說 ................................................................. 7
第一節 探討避稅行為之相關文獻 ..................................................... 7
第二節 探討國際財務報告準則(IFRS)之相關文獻 .......................... 9
第三節 探討避稅行為與IFRS 相關之文獻及研究假說 ................. 11
第三章 研究方法 ....................................................................................... 15
第一節 實證模型及變數定義 ......................................................... 15
第二節 資料來源與樣本選取 ......................................................... 24
第三節 樣本分佈情形 ....................................................................... 28
第四章 實證結果 ....................................................................................... 31
第一節 敘述性統計與相關係數分析 ............................................... 31
第二節 迴歸分析 ............................................................................... 45
第三節 額外之測試 ........................................................................... 62
第五章 研究結論與限制 ........................................................................... 73
第一節 研究結論 ............................................................................... 73
第二節 研究限制 ............................................................................... 76
第三節 研究建議 ............................................................................... 77
附錄 ............................................................................................................. 78
參考文獻 ..................................................................................................... 80

圖1-1 研究流程圖 ....................................................................................... 5
表3-1 變數簡敘表 ..................................................................................... 23
表3-2 各樣本IFRS 之操作型定義 .......................................................... 25
表3-3 樣本一與樣本二之樣本篩選過程 ................................................ 26
表3-4 樣本三之樣本篩選過程 ................................................................ 27
表3-5 已採行IFRS 與未採行IFRS 樣本之比較 ................................... 28
表3-6 自願提前採行與被迫改採樣本之比較 ........................................ 29
表4-1 樣本一之敘述性統計 .................................................................... 33
表4-2 未採行及已採行IFRS 之樣本敘述性統計 .................................. 34
表4-3 樣本一下企業避稅行為之比較 ..................................................... 35
表4-4 成文法與不成文法避稅程度之比較 ............................................. 35
表4-5 樣本二之敘述性統計資料 ............................................................. 37
表4-6 樣本二下被迫改採與自願提前適用之樣本敘述性統計資料 .... 38
表4-7 樣本二下企業避稅行為之比較 .................................................... 39
表4-8 樣本三之敘述性統計資料 ............................................................ 40
表4-9 樣本三下企業避稅行為之比較 .................................................... 40
表4-10 樣本一相關係數表 ....................................................................... 42
表4-11 樣本二相關係數表 ........................................................................ 43
表4-12 樣本三相關係數表 ....................................................................... 44
表4-13 樣本一之迴歸結果 ....................................................................... 50
表4-14 樣本二之迴歸結果 ....................................................................... 56
表4-15 樣本三之迴歸結果 ....................................................................... 61
表4-16 額外測試樣本一之迴歸結果 ....................................................... 64
表4-17 額外測試樣本二之迴歸結果 ....................................................... 68
表4-18 額外測試樣本三之迴歸結果 ....................................................... 71

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