臺灣博碩士論文加值系統

本研究以2005年至2008年臺灣上市公司為研究對象，考量企業家族化採用財務所得與租稅所得差異作為租稅規避間的關係，本研究以財稅差異(BTD)作為租稅規避衡量之代理變數，且控制了獲利能力、財務槓桿、虧損扣抵、所得稅抵減、資本密集度、研發費用、投資收益、公司規模及前期財稅差異來檢測家族企業與租稅規避之關係。研究結果為家族企業和財務所得與課稅所得差異呈顯著的負向關係，顯示家族企業較不易進行租稅規避的活動。我國家族企業會基於非稅成本的考量，避免被稽徵機關調帳查核的風險及維護企業的聲譽，較不易進行租稅規避的活動。

Using a sample of listed companies in Taiwan from 2005 to 2008, this study examines the impact of family control on tax aggressiveness. This study uses book-tax difference (BTD) to measure tax aggressiveness and finds that family firms exhibit a strong negative relationship with BTD. The results show that family firms are less tax aggressive than non-family firms. Family firms are more concerned with non-tax costs ,such as potential penalty imposed by regulators and reputation damage, therefore family firms are less tax avoidance.

第一章 緒論 1
第一節 研究動機與背景 1
第二節 研究目的與貢獻 4
第三節 研究架構與流程圖 5
第二章 文獻探討 7
第一節 家族企業與非家族企業的代理問題 7
第二節 租稅規避之成本與效益 10
第三節 家族企業與租稅規避行為之探討 11
第三章 研究假說與研究方法 14
第一節 研究假說 14
第二節 實證模型與變數衡量 15
第四章 實證結果 22
第一節 樣本選取與資料來源 22
第二節 實證結果 24
第五章 結論與建議 30
第一節 研究結論 30
第二節 研究限制及建議 31
參考文獻 32
中文部分 32
西文部分 33

參考文獻

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