臺灣博碩士論文加值系統

本研究以2000年至2009年亞洲地區公司為樣本，探討公司施行IFRS與避稅行為之關係，進一步分析：公司有無採行IFRS、國家是否強制採行IFRS、公司是否於國家強制採行前自行適用IFRS及公司被強制採行IFRS前後年度之變化。
實證結果顯示財稅差異總額、永久性財稅差異及現金有效稅率來衡量避稅程度時，採行IFRS之公司所從事避稅活動較為頻繁；施行IFRS國家的公司所從事避稅行為較多；亞洲已採用IFRS國家為香港及菲律賓，比較自願提前採用IFRS之公司與非自願提前採用IFRS之公司，在避稅行為上並無顯著性之差異；先將香港和菲律賓中的自願採行IFRS之公司剔除後，來看國家強制採用IFRS之施行效果，其避稅行為則未有顯著影響。此外在制度面因素下多是財稅差異大、成文法、股權集中程度高和投資人權利低者可能有較多避稅行為，以及控制變數下大部份為研究發展支出較多、固定資產高、負債比率低者等等其避稅活動較頻繁。以整體而言，亞洲國家極有可能因採行IFRS，而增加公司之避稅行為。

The thesis observes the relationship of IFRS adoption in the period of 2000 to 2009 with tax aggressiveness in Asian. By comparing tax aggressiveness between IFRS adoption and IFRS non-adoption firms, this study examines whether institutional factors and financial accounting standards impact corporate tax aggressiveness across Asian countries.
The empirical results show that the level of tax aggressiveness between IFRS adoption and IFRS non-adoption firms is different, and compared to IFRS non-adoption firms, IFRS adoption firms are more tax aggressive. Finally, this study finds that firms are more tax aggressive when they have larger book-tax differences (BTD), located in code-law, higher ownership concentration and weaker investor rights countries. Besides, this study finds that several controlling firm-specific factors (i.e., research and development expenses, fixed assets, debt rates, etc.) also have significant effects on tax aggressiveness.

表次 v
第壹章 緒論 1
第一節 研究背景、動機與目的 1
第二節 論文架構 6
第貳章 文獻探討與假說發展 7
第一節 國際財務報告準則(IFRS)相關文獻 7
第二節 避稅行為相關文獻 8
第三節 國際財務報告準則(IFRS)與避稅行間關係 10
第參章 研究方法 13
第一節 實證模型及變數定義 13
第二節 樣本描述與資料來源 31
第三節 資料分析方法 35
第肆章 實證結果與分析 37
第一節 敘述性統計量與相關係數分析 37
第二節 迴歸分析 55
第三節 穩健性測試 67
第五章 研究結論與限制 77
第一節　研究結論 77
第二節　研究限制及建議 80
參考文獻 85

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