臺灣博碩士論文加值系統

過去有許多文獻分析影響企業從事租稅規劃行為之因素，然而多以傳統的迴歸分析方法來研究。本研究試圖以文獻探討方式將過去學者認為可能影響企業從事租稅規劃之因素，包括以下因素：企業規模、資產報酬率、負債比率、研發支出、折舊費用等，總共24項作為本研究之條件屬性。此外，本研究以會計帳面有效稅率、現金支出有效稅率、財稅差異及永久性財稅差異作為決策屬性，再以約略集合理論來分析並找出租稅規劃行為之核心屬性。
本研究實證結果與過去文獻觀點大多一致，值得一提的是，本研究額外加入的股價系統風險是對租稅規劃行為最重要的影響因素之一。

The past literatures have investigated the impact factors of tax planning behavior, however, most study was confined to the traditional multi-regression analysis. This paper aims to find out the impact factors of tax planning through literature review, including the firm size, return on assets, debt ratio, R & D intensity, depreciation expenses, etc. A total of 24 variables as condition attributes used in this study. In addition, this paper used Book-Effective tax rate, the effective tax rate of cash tax-paid, Book-Tax Differences and Permanent Book-Tax Differences as decision attributes, then through Rough set theory to analyze and identify the core attributes of tax planning behaviors.
Our empirical results are probably consistent with previous literature views. It is worth mentioning that CAPM_Bata, the extra contribute of our study, is one of the most important element on tax planning behaviors.

第一章 緒論
第一節 研究背景及動機
第二節 研究目的
第三節 論文架構
第二章 文獻探討
第一節 租稅規劃的定義與衡量方式
第二節 約略集合理論(Rough Set Theory)的適合性
第三節 影響租稅規劃之因素
第三章 研究方法
第四章 實證分析
第一節 屬性定義與屬性值之離散化分類
第二節 約略集合分析結果
第五章 結論
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