臺灣博碩士論文加值系統

本文探討企業策略與租稅規避關聯性。透過分析不同企業策略型態承擔風險偏好與不確定的程度，檢視不企業型態公司與租稅規避程度的關係。本文以當期帳面有效稅率、現金有效稅率、財稅差異、永久性財稅差及裁量財稅差異衡量企業租稅規避程度；企業策略係參照Miles and Snow (1978, 2003)提出策略類型計算企業策略分數，並將企業的策略型態分類為防禦者、分析者及前瞻者。採用2005年至2015年臺灣上市櫃公司，進行迴歸分析。實證發現：首先，企業的策略分數(策略分數愈高，企業的策略型態愈接近前瞻者)與企業的避稅程度呈正向關係；其次，將企業分為前瞻者、分析者與防禦者，發現前瞻者類型企業之租稅規避程度高於非前瞻者企業(分析者與防禦者)；第三，企業避稅指標波動性，僅在財稅差異的迴歸前瞻者承擔的避稅波動程度高於防禦者。整體而言，前瞻者企業避稅程度較防禦者高，顯示前瞻者類型企業偏好風險與承擔不確定性的特質，使其擁有較多租稅規避機會，租稅規避程度較高。

The main purpose of this study is to examine the association between business strategies and tax avoidance, to investigate whether business strategies influence the tax avoidance activities, and to find out whether the level of tax avoidance is in different business strategies. Current book effective tax rates, cash effective tax rates, book-tax differences, permanent book-tax differences, and discretionary book-tax differences are employed to capture tax avoidance activities. This study uses Miles and Snow’s 1978 and 2003 organizational strategy typology to proxy business strategies; compute strategy score; and classify firms to Defenders, Analyzers, and Prospectors. The research samples consist domestic listed firms for the period 2005 - 2015, and the firms in the financial industry are excluded due to theirs characteristics. The empirical results show that Prospectors avoid more taxes than Defenders and tend to have lower book tax effective rate ( higher book-tax differences ), which indicates the firm engages in more tax avoidance activities.

第壹章 緒論
第一節 研究動機
第二節 研究目的
第三節 研究流程
第貳章 文獻探討與假說發展
第一節 企業策略
第二節 企業策略與租稅規避
第三節 假說發展
第參章 研究方法與模型
第一節 研究模型
第二節 變數定義說明
第三節 資料來源與樣本篩選
第肆章 實證結果
第一節 樣本敘述統計
第二節 模型檢定
第三節 實證結果
第伍章 結論與建議
第一節 結論與建議
第二節 研究限制
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