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研究生:詹采臻
研究生(外文):Cai-Zhen Zhan
論文名稱:從事企業社會責任公司之納稅行為有異於非企業社會責任公司嗎?──以台灣上市櫃公司為例
論文名稱(外文):Is There Any Difference In The Tax Behavior Between The CSR Firms And The Non-CSR Firms? Evidence From Taiwan
指導教授:王肇蘭王肇蘭引用關係
指導教授(外文):Chao-Lan Wang
學位類別:碩士
校院名稱:國立東華大學
系所名稱:會計與財務碩士學位學程
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
論文頁數:50
中文關鍵詞:企業社會責任避稅有效稅率財稅差異
外文關鍵詞:corporate social responsibilitytax avoidanceeffective tax ratebook-tax difference
相關次數:
  • 被引用被引用:4
  • 點閱點閱:908
  • 評分評分:
  • 下載下載:57
  • 收藏至我的研究室書目清單書目收藏:7
本研究以天下雜誌2007年至2012年評選為天下公民之企業為進行企業社會責任(Corporate Social Responsibility, CSR)之樣本公司,後依其產業分類按資產規模選擇配對公司。並以有效稅率與財稅差異作為避稅行為之代理變數,從避稅角度探討從事企業社會責任公司之納稅行為是否會異於非企業社會責任公司。實證結果發現,相較於未從事企業社會責任之公司,從事企業社會責任之公司並沒有比較不會進行避稅行為,意即,兩者之納稅行為並無明顯差異。
This research uses five effective tax rates and three book-tax differences (i.e., the substitution variables of tax avoidance), to examine the difference in the tax be-havior between the CSR firms and the non-CSR firms. This study was conducted based on the samples of pairs of firms, where the firms in the treatment group were selected as the “Corporation Citizen” by Common Wealth magazine from 2007 to 2012, and each matching firm in the control group was chosen based on the similar-ity of the total assets in the same industry. The results show that the CSR firms do not have less tax avoidance than the non-CSR firms. In other words, there is no sig-nificant difference in the tax behavior between the CSR firms and the non-CSR firms.
第一章 緒論................................................................................................................1
第一節 研究背景與動機......................................................................................1
第二節 研究架構..................................................................................................2
第二章 文獻探討........................................................................................................5
第一節 企業社會責任概述..................................................................................5
第二節 避稅行為之衡量......................................................................................6
第三節 企業社會責任與避稅行為......................................................................8
第三章 研究方法...................................................................................................... 11
第一節 資料來源與研究樣本............................................................................ 11
第二節 實證模型與變數定義............................................................................14
第四章 實證結果分析..............................................................................................23
第一節 敘述性統計分析....................................................................................23
第二節 相關性分析............................................................................................27
第三節 實證結果................................................................................................36
第四節 額外測試................................................................................................40
第五章 結論與研究建議..........................................................................................43
第一節 研究結論................................................................................................43
第二節 研究限制與建議....................................................................................44
參考文獻......................................................................................................................45
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