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研究生:許芷蓉
研究生(外文):Chih-Jung Hsu
論文名稱:台灣上市櫃公司採用激進稅務策略對盈餘品質之影響
論文名稱(外文):The Impact of Tax Aggressiveness Strategies on Earning Quality for Listed Firms in Taiwan
指導教授:謝宛庭謝宛庭引用關係
指導教授(外文):Wan-Ting Hsieh
口試委員:吳清在李合龍謝宛庭
口試委員(外文):Ching-Tzai WuHe-Lung LiWan-Ting Hsieh
口試日期:2014-05-19
學位類別:碩士
校院名稱:國立高雄應用科技大學
系所名稱:會計系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2014
畢業學年度:102
語文別:中文
論文頁數:54
中文關鍵詞:激進稅務策略財稅差異裁決性應計項目
外文關鍵詞:tax aggressiveness strategiesbook-tax differencediscretionary accruals
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有鑑於全球稅務環境越趨複雜,故企業制定縝密且具有前瞻性之稅務策略,以有效管理稅務風險,已成為企業經營決策之重要關鍵因素之一。然而,企業制定過於激進之稅務策略,雖然降低稅負、增加稅後現金流量及本期損益,卻無法增加公司價值,因為公司被稅務機關列為稽查對象之機率提高,可能須負擔稅務稽查之額外成本及資源耗費,如補稅、支付利息及罰鍰,其經理人也較可能進行非極大化股東價值之活動,進而可能降低盈餘品質。
本研究旨在探討台灣上市櫃公司會採用激進稅務策略對盈餘品質的影響。首先,本研究以財稅差異代理激進稅務策略,實證結果顯示,裁決性應計項目與財稅差異呈顯著正相關,表示臺灣上市櫃企業會運用裁決性應計項目提高盈餘,也同時藉由稅務規劃降低課稅所得。其次,本研究以財稅所得之永久性差異代理激進稅務策略,結果顯示裁決性應計項目財稅所得之永久性差異亦呈顯著正相關,顯示企業經理人採用裁決性應計項目進行提高盈餘之操弄行為,並利用稅務規劃降低公司稅負。因此,台灣上市櫃企業經理人會同時運用激進稅務策略及財務報導。

Owing to the complexity of worldwide tax environment, it is important for corporate making prudent and forward-looking tax strategy to effectively manage tax risk. Although tax aggressiveness can reduce tax liabilities, increase after-tax cash flows and net income. However, tax aggressiveness can simultaneously impose significant cost on firms. Because firms suffer reputational penalties, not only negatively effects of tax authorities’ future audits, but also negatively affects investors’ earnings quality.
We examine the sequence of exercising accounting discretions and tax aggressiveness strategies. First, we use book-tax difference as proxies for tax aggressiveness strategies. The empirical results reveal that managers determine the level of discretionary accruals and book-tax difference simultaneously for Taiwan’s listed firms. Furthermore, we use book-tax permanent difference as proxies for tax aggressiveness strategies. The empirical results also show that managers determine the level of discretionary accruals and book-tax permanent difference simultaneously for Taiwan’s listed firms. Therefore, our results show that managers determine discretionary accruals and tax aggressiveness strategies simultaneously for Taiwan’s listed firms.

中文摘要 III
英文摘要 IV
致謝 V
目錄 VI
表目錄 VII
圖目錄 VII
第一章、 緒論 1
   第一節  研究背景與動機 1
   第二節  研究目的 3
   第三節  研究架構及流程 5
第二章、 文獻探討 7
第一節 財務所得與課稅所得差異 7
第二節 財稅差異與盈餘品質之關聯 10
第三節 盈餘品質 15
第三章、 研究設定及研究方法 19
第一節 研究假說 19
第二節 研究方法 19
第四章、 實證結果與分析 29
第一節 樣本選取 29
第二節 敘述性統計及相關係數分析 30
第三節 實證結果 37
第五章、 研究結果與建議 45
第一節 研究結論 45
第二節 研究貢獻 46
第三節 研究限制與建議 46
參考文獻 47

參考文獻
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