臺灣博碩士論文加值系統

本研究探討用有企業社會責任之公司是否會從事租稅規避的活動，並進一步探討控制權與現金流量權偏離的股權結構對企業社會責任與租稅規避之關係是否具有影響。本研究採2010年至2016年間的台灣上市櫃公司為樣本，使用帳面有效稅率、當期有效稅率、現金有效稅率、總財稅差異及剩餘財稅差異等五種指標來衡量租稅規避的程度，以台灣經濟新報社中TCGI5的標準來衡量公司的企業社會責任，並以股份盈餘偏離差和盈餘股份偏離比來衡量企業控制權與現金流量權的偏離程度。實證結果發現，公司的企業社會責任愈高愈不會進行租稅規避活動，然而部分證據顯示控制權偏離程度與現金流量權愈大之企業，其愈可能進行租稅規避。本研究發現控制權偏離與現金流量權程度對企業社會責任與租稅規避之關係具有影響，顯示最終控制者會為了自我利益而進行較多的租稅規避活動，導致企業繳納較低的稅賦且造成財稅差異擴大。

This study investigates whether companies with corporate social responsibility will engage in tax aggressiveness and further explore whether the control-ownership divergence of the ultimate controlling owner will effect on the relationship between corporate social responsibility and tax aggressive. In a sample of Taiwanese listed companies during 2010 to 2016, and the extent of tax aggressive was calculated by five indicators: book effective tax rate (BookETR), current effective tax rate (CurrentETR), cash effective tax rate (CETR) and book-tax difference (MPBTD, DDBTD).This study finds firms with corporate social responsibility have less tax aggressiveness and finds some evidence that firms with greater separation of control rights from cash flow rights are more likely to engage in tax aggressiveness. Collectively, this study finds that the control-ownership divergence of the ultimate controlling owner is likely effect on the relationship between corporate social responsibility and tax aggressiveness. It shows that the ultimate controller will conduct more tax aggressiveness for self-interest, leading to lower taxes for enterprises and widening book-tax difference.

第一章、緒論...............................................1
第一節、研究背景與動機..................................1
第二節、研究目的與貢獻..................................6
第三節、研究流程與架構..................................7
第二章、文獻探討............................................9
第一節、企業社會責任....................................9
第二節、租稅規避.......................................11
第三節、股權結構.......................................13
第四節、企業社會責任、租稅規避與控制權和現金流量權偏離....19
第三章、研究設計...........................................26
第一節、研究發展.......................................26
第二節、研究設計.......................................28
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.....................................65
第五章、結論與建議.........................................71
第一節、研究結論.......................................71
第二節、研究限制與建議.................................72
參考文獻..................................................73
中文部分..............................................73
西文部分..............................................75

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