臺灣博碩士論文加值系統

稅務風險是指未來租稅負擔可能波動的情形，是對未來稅負的不確定，且未來有效稅率異常波動主要是導因於稅務機關的質疑。本文以1998年至2016年的台灣上市 (櫃) 公司做為樣本，研究租稅規避與稅務風險的關係，並分析不同企業特徵對租稅規避與稅務風險關係的影響。本文採用廣義的租稅規避定義，而實證結果發現，一般而言企業租稅規避程度高，其稅務風險反而較低，唯有特定企業特徵較明顯時，企業從事租稅規避會增加稅務風險。租稅規避之外觀可能是租稅規避的結果，也可能意味著企業已有高度租稅規避的能力，企業可以利用低風險策略達到租稅規避效果，因此企業未來稅務風險反而較低。而特定的企業特徵卻可能改變租稅規避與稅務風險的關係，如研究發展費用、權益法所得與租稅天堂，其中研究發展費用與權益法所得的影響效果較明顯，此兩項企業特徵較明顯的企業若從事高度的租稅規避，其未來稅務風險會增加。

Tax risk is the degree of uncertainty about the firm’s future tax payments, where the tax uncertainty comes from the likelihood of losing a claimed tax benefit upon challenged by a tax authority. In my research, the sample selection begins with TEJ Database firm-years between 1998 and 2016. I investigate the relation between tax avoidance and tax risk. The results show that the firms with low effective tax rates or high book-tax differences bear less tax risk. On average, reduction of explicit tax can be achieved via safe tax avoidance strategies, and tax avoidance does not increase tax risk. However, the relation between tax avoidance and tax risk may be changed by firms with high levels of R&D expenses, investment income using the equity method, or tax haven subsidiaries. As a result, the findings show that firms with high levels of R&D expenses or investment income may let tax avoidance significantly increase tax risk.

第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究流程 6
第貳章 文獻探討與假說建立 8
第一節 稅務風險 9
第二節 租稅規避 11
第三節 假說建立 13
第參章 研究方法 21
第一節 資料來源與樣本篩選 21
第二節 變數定義 23
第三節 實證模型 33
第肆章 實證結果分析與解釋 36
第一節 樣本敘述統計 36
第二節 實證結果 44
第三節 穩健性測試 52
第伍章 結論與建議 70
第一節 研究結論與建議 70
第二節 研究限制 72
第三節 研究貢獻 73
參考文獻 74

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