臺灣博碩士論文加值系統

租稅支出是企業一項龐大的成本負擔，從事激進的租稅規劃能有效降低租稅成本以保留最大程度之利潤，並在營運上提升資金運用之效率與彈性。然企業競爭力的維持以及永續發展不再侷限於經濟層面，滿足企業之利害關係人亦是企業成功關鍵之一，企業社會責任逐漸受到重視。而租稅規避行為對整體社會可能造成傷害而普遍被認為不具企業社會責任，然以往之研究並無一致看法。因此本研究利用有效稅率及財稅差異作為租稅規避衡量指標，探討企業社會責任與租稅規避之關聯性，並進一步考量家族股權結構對企業社會責任與租稅規避關係之影響。
本研究以2010年至2016年排除F股、TDR及金融、保險、證券業後之台灣上市及上櫃公司為研究樣本。實證結果發現，企業社會責任僅與帳面有效稅率及現金有效稅率呈正相關，其他租稅規避指標皆未達顯著性，因此僅能得出企業社會責任企業未有明顯從事租稅規避活動之結論。而家族企業會有較高之租稅規避程度，顯示家族所有權與控制權集中，有較嚴重的型II代理問題，會基於私利，透過具複雜及隱蔽性的租稅規劃來對小股東進行利益榨取。然具企業社會責任之家族企業有較少激進的租稅規劃，顯示家族企業會影響企業社會責任及租稅規避之關係。具企業社會責任之家族企業基於社會情感財富之維護，為確保家族企業的永續經營及聲譽之維持，其更可能去滿足外部利害關係人之需求，而避免從事可能造成家族聲譽減損的避稅活動。

Tax is a burdensome cost and expenditure for a company; therefore being tax aggressiveness can lower tax expenditure effectively, and maximize the profit. With all those taxes retained, companies can use them more efficiently and flexibly on operation. However, focusing on economical aspect is not the only way for a company to being survival in modern business environment. To be competitive and sustainable, corporate social responsibility, one of the keys to business success, is more and more important for modern companies. Tax avoidance is generally viewed as an irresponsible behavior, because it can produce a significant and potentially irrecoverable impact to society as a whole. However, prior studies of the relation between the corporate social responsibility and the tax avoidance find mixed results. This study uses the effective tax rate and book-tax difference to be the indicator of tax avoidance, and investigates the relation between corporate social responsibility and tax aggressiveness. Besides, I consider the ownership structure of family firm to see the effect to the relation between corporate social responsibility and tax avoidance.
I use the sample of TSE and GTSM listed firms covering the period from 2010 to 2016. The empirical results provide limited evidence that socially responsible firms are less tax aggressive. Also, I find family firms tend to be more tax aggressive. It suggests that family firms have more severe type II agency problem, who will do rent-seeking masked by tax avoidance activities at expense of minority shareholders. Finally, I find that family firms have an impact on the association between corporate social responsibility and tax aggressiveness. Family firms with social responsibility want to protect their socioemotional wealth, and therefore they are concerned about family goodwill. In order to ensure family firms can last generation to generation and sustain positive goodwill, they are more likely to satisfy external stakeholders, and avoid tax aggressiveness activities which may produce discount to family goodwill.

第一章 緒論 1
第一節 研究動機及背景 1
第二節 研究目的與貢獻 6
第三節 研究架構及流程圖 7
第二章 文獻回顧 9
第一節 租稅規避 9
第二節 企業社會責任 10
第三節 家族企業 13
第四節 企業社會責任、租稅規避與家族 17
第三章 研究方法 27
第一節 研究假說 27
第二節 研究設計 29
第四章 實證結果 40
第一節 樣本選取與資料來源 40
第二節 實證結果 43
第三節 敏感性分析 68
第六章 結論 80
第一節 研究結論 80
第二節 研究限制 80
參考文獻 82
中文部分 82
西文部分 83
附錄 93
企業社會責任面向及評分標準表 93

 

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