臺灣博碩士論文加值系統

　　本研究以2005年至2015年台灣上市櫃公司作為研究對象，探討公司產業多角化、跨國多角化對公司有效稅率之影響。實證結果顯示，當公司越產業多角化經營時，較能透過投資抵減等租稅優惠手段進行租稅規劃，使其有效稅率下降。當公司越跨國多角化經營時，因政府對於不合常規移轉訂價等避稅行為加強監管，減緩公司規避稅負之行為，使公司有效稅率上升。本研究進行若干敏感性測試，包括替換有效稅率的計算方式及改以其他公司多角化衡量指標進行測試，此等敏感性測試結果皆與主測試結果相似。

This study aims to examine the relationship between corporate diversification and effective tax rates in Taiwan. This study uses industrial diversification/ global diversification to conduct the empirical tests.
Based on the empirical tests of the 2005~2015 observations, this study finds that industrial diversification is negatively correlated with effective tax rates. It suggests that the more industrial diversification is more likely to reduce effective tax rates. Moreover, global diversification is positively correlated with effective tax rates. It means that the more global diversification is more likely to increase effective tax rates.
Furthermore, this study uses different measures to proxy effective tax rates and corporate diversification and repeat previous tests. These sensitivity test results are consistent with the main empirical results.

目錄
第一章 緒論 1
第一節 研究背景及動機 1
第二節 研究目的 3
第三節 研究架構 4
第二章 文獻探討 5
第一節 公司多角化 5
第二節 有效稅率 9
第三章 研究方法 12
第一節 研究假說 12
第二節 實證模型 14
第三節 變數定義及衡量　16
第四節 資料來源與樣本選取　20
第四章 實證結果　21
第一節 敘述性統計與相關性分析　21
第二節 實證結果分析　25
第三節 敏感性分析　27
第五章 結論與建議　40
第一節 研究結論　40
第二節 研究限制　41
第三節 後續研究建議　42
參考文獻　43

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