臺灣博碩士論文加值系統

本論文主要探討家族企業、企業社會責任(Corporate Social Responsibility, CSR)與避稅三者間之關連性。本研究樣本選自2011至2013年台灣上市櫃公司，並採有效稅率作為避稅行為之代理變數。首先以台灣經濟新報(TEJ)定義之單一家族指導視為家族企業，探討家族企業與避稅之關連，結果發現家族企業與非家族企業在避稅行為上無明顯差別。之後以CSRHub資料庫定義之企業社會責任，依其產業分類進行配對，探討家族企業與企業社會責任兩者關連，發現家族企業比較會從事企業社會責任，其中家族企業的績效分數又比非家族企業低。最後綜合以上，檢驗從事企業社會責任之家族企業的避稅行為，發現從事企業社會責任之家族企業與避稅行為呈現正相關。

This study examine the association between the CSR family firm and tax avoidance by using three effective tax rates. The sample is based on Taiwan corporations from 2011 to 2013. First, this research uses the family firms defined by TEJ to examine whether the family firms and non-family firms have different tax avoidance behavior, and result does not find the difference between them. Following this research examined the association between family firms and CSR, and we find that family firms are more CSR than non-family firms; this study further finds family firms’ CSR scores are lower than non-family firms. Finally, this research examines whether CSR can affect the family firms’ tax avoidance behavior, and find family firms that have CSR are more likely to have tax avoidance.

摘要 I
Abstract II
第一章　緒論 1
第一節　研究背景與動機 1
第二節　研究架構 3
第二章　文獻回顧與假說發展 5
第一節　家族企業與避稅行為 5
第二節　家族企業與企業社會責任 6
第三節　家族企業、企業社會責任及避稅之關聯性 8
第三章　研究方法 11
第一節 實證模型及變數定義 11
第二節　資料來源與樣本選取 18
第四章　實證結果分析 21
第一節 敘述性統計 21
第二節 相關係數分析 30
第三節　實證結果 39
第四節　額外測試 46
第五章　結論 51
第一節　研究結論 51
第二節　研究建議 52
參考文獻 53
附錄 57
附錄一　CSRHub子類別 57
附錄二　配對公司 59

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