臺灣博碩士論文加值系統

本研究以2004年至2008年台灣上市櫃公司為樣本，檢視構成我國財稅差異上升的各項因素，觀察企業從事避稅活動的整體情況；並進一步探討集團企業從事避稅行為的積極程度是否有別於非集團企業，以及法人機構持股是否對集團企業的避稅活動具有抑制的效果。
實證結果顯示以五年期現金有效稅率、財稅差異總額與永久性財稅差異衡量企業避稅程度時，集團企業的避稅程度與非集團企業有所差異，且相較於非集團企業，集團企業從事避稅行為的可能性較高。當企業槓桿程度較低、獲利能力愈好、規模較大以及前一年度財稅差異愈多，其從事避稅活動的動機愈強烈、程度愈積極。然而，三種衡量企業避稅程度之方式，皆無法觀察出法人機構持股對集團企業的監督效果。

This thesis observes the factors of enterprises book-tax differences in Taiwan. By comparing the tax aggressiveness between group and non-group enterprises, this thesis examines whether the group enterprises with institutional investors will reduce tax avoidance activities. The sample consists of observations selected from listed and over-the-counter companies in Taiwan from 2004 to 2008.
The empirical results show the level of tax aggressiveness between group and non-group enterprises is different, and compared to non-group enterprises, group enterprises are more aggressive. The enterprises will be more aggressive when they have lower leverage ratios, better profitability, or larger book-tax differences in prior year. However, whether the group enterprises with institutional investors will reduce tax avoidance activities are not observed.

目 錄
表次
第一章 緒論
第一節 研究動機與目的
第二節 論文架構
第二章 文獻探討
第一節 探討財稅差異之相關文獻回顧
第二節 集團企業之定義
第三節 集團企業與財稅差異之研究
第三章 研究方法
第一節 資料來源及樣本選取
第二節 實證模型與變數定義
第三章 研究方法
第一節 資料來源及樣本選取
第二節 實證模型與變數定義
第四章 實證結果
第一節 敘述性統計與相關性檢定
第二節 實證結果分析
第二節 敏感性分析
第五章 結論與建議
第一節 結論
第二節 研究限制及建議
參考文獻

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