臺灣博碩士論文加值系統

我國政府兩次修改營利事業所得稅法，最終於2010年5月28日經立法院三讀通過將營所稅稅率由25%調降至17%，並自2010年度起適用。雖然調降營所稅政策理論上應降低公司之租稅負擔，但若企業間之租稅處理態度不同致使實質有效稅率有高低差異時，此次降稅政策是否對各企業而言均仍為利多施政?而若有不利之公司，是否將激發其盈餘管理之動機。
由於營所稅稅率調降對公司租稅負擔之減輕程度與其原本有效稅率有關。過去文獻認為公司之有效稅率較低者，其行為模式較傾向於政治權力假說之推論；而有效稅率較高者，其行為模式較傾向於政治成本假說之推論。因此本研究將以企業之有效稅率區分樣本公司為政治權力假說或政治成本假說兩類，進行營所稅調降事件對其有效稅率變動幅度，以及其盈餘管理行為。本研究期間為2009年至2011年之上市櫃公司作為研究樣本。
本研究實證結論發現，對於此次營所稅調降政策實施後，政治權力假說與政治成本假說之企業，實質有效稅率變動幅度確有差異的。而受營所稅調降衝擊之關係，並考量享有租稅優惠而非積極避稅之電子業重新歸類為政治成本假說後，發現符合政治權力假說之企業，管理階層會採用實質盈餘管理及裁決性應計項目盈餘管理方式向上盈餘，為能趕上受惠者稅後盈餘提升程度。

Our government has amended income tax law twice and the Legislative Yuan passed the income tax rate from 25% to 17%, which become effective in 2010. Theoretically income tax reduction would reduce the business's tax costs, if the businesses have different attitudes for tax costs will cause effective tax rate difference between businesses. Is this policy really gainful for every business? If some business has no advantage from this policy, is it will stimulate their motivation for earnings management?
Income tax rate reduction is related to business's tax costs and effective tax rate. In the past, research says if the business has lower effective tax rate, their behavioral pattern will inclined to political power hypothesis, if the business has higher effective tax rate, their behavioral pattern will inclined to political cost hypothesis. In this study, the effective tax rate will distinguish the sample between political power hypothesis and political cost hypothesis to study income tax rate reduction influences effective tax rate change and earnings management. The estimation period of the sample which is public company from 2009 to 2011.
This study has the conclusion: income tax rate reduction really influences the effective tax rate change for business with political power hypothesis and business with political cost hypothesis. Affected by income tax rate reduction and consider the electronics industries which enjoy tax incentives rather than positive tax avoidance is reclassified to political cost hypothesis, in order to become the beneficiary in this policy, the management in business with political power hypothesis will use real activities earnings management and discretionary accruals earnings management to increase net income after tax.

第一章 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 研究架構 5
第二章 文獻探討 6
第一節 有效稅率定義及決定因素之探討 6
第二節 盈餘管理動機及工具之相關文獻 12
第三節 稅率調降與盈餘管理之相關文獻 21
第三章 研究方法 23
第一節 研究之假說建立 23
第二節 樣本選取 26
第三節 模型設定與變數衡量 27
第四章 實證結果與分析 35
第一節 樣本組成情形與敘述性統計 35
第二節 實證結果分析 44
第三節 增額測試 50
第五章 研究結論與建議 64
第一節 研究結論 64
第二節 研究限制 66
參考文獻 67


 

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