臺灣博碩士論文加值系統

支付租稅公平價值是企業社會責任重要的一環，租稅規避行為被視為負面企業社會責任行為，會對公司形象造成負面影響。因此，具有企業社會責任之企業，其從事租稅規避的可能性較低，反之，具負面企業社會責任之企業，其從事租稅規避的可能性較高。根據財富侵占假說觀點，當公司的控制權及現金流量權偏離程度愈大，控制股東愈有動機侵占租稅規避利益。因此，具負面企業社會責任且控制權及現金流量權偏離程度愈大之企業，從事租稅規避的意願會提高。
本研究從負面社會責任企業的證據來探討股權結構、企業社會責任與租稅規避之關係。以2005年至2014年台灣上市櫃公司為研究樣本，使用有效稅率、現金有效稅率、財稅差異與剩餘財稅差異等四種指標衡量租稅規避之程度，以台灣經濟新報社的企業社會責任之重大事件指標衡量負面企業社會責任之企業，並以股份盈餘偏離差及盈餘股份偏離比衡量控制權與現金流量權之偏離程度。
研究結果發現，以股份盈餘偏離差衡量股權偏離程度時，勞資關係差的負面社會責任之企業相較於非負面社會責任之企業，較容易進行租稅規避行為。以股份盈餘偏離差衡量股權偏離程度時，違反環保及安全問題或資訊公告問題的負面社會責任企業相較於非負面社會責任之企業，較容易進行租稅規避行為。股權結構部分，控制股東的控制權與現金流量權偏離程度愈大之企業，其從事租稅規避的程度愈高，符合財富侵占假說觀點。此外，研究結果亦發現，控制權與現金流量權偏離程度的增加對違反資訊公告問題之負面社會責任企業與租稅規避的關係有增額影響。

Paying its fair share of the tax is an important component of corporate social responsibility. Tax aggressiveness is regarded as irresponsible corporate social rsponsibility activities, and it will affect the corporate’s reputation. Therefore, CSR corporates are less likely to engage in tax aggressiveness, on the contrary, irresponsible CSR corporations are more likely to engage in tax aggressiveness. According to entrenchment hypothesis, the ultimate owners have higher incenvives to extract tax savings when firm have higher deviate between control rights and cash flow rights.
This study investigated the relationship between ownership structure, corporate social responsibility and tax aggressiveness. Samples consist of 8,997 firm years form Taiwan listed companies covering the period 2004-2014, using the effective tax rate, the cash effective tax rate, the Manzon and Plesko (2002) book-tax difference, and the residual book-tax differences measure advanced by Desai and Dharmapala (2006) to measure the tax aggressiveness. Also, using the datas from TEJ to capture irresponsible CSR activities. Lastly, I capture the deviate between control rights and cash flow rights with two meausres: one is the difference between control rights and cash flow rights, and the other is cash flow rights to control rights ratio
The empirical results show that the irresponsible CSR corporations with poor labor relations have a higher likehood of engaging in tax aggressive activities when use the difference between control rights and cash flow rights to measure the deviate. Also, bothe the irresponsible CSR corporations with violations of environmental and safety issues, and the irresponsible CSR corporations with information bulletin issues have higher likehoods of engaging in tax aggressive activities when use cash flow rights to control rights ratio to measure the deviate. In line with entrenchment hypothesis, the extent of tax aggressiveness increases as the difference between control rights and cash flow rights increases. Finally, the regression indicate that increased deviate between control rights and cash flow rights enhance the negative relationship beiween irresponsible CSR corporations with information bulletin issues and tax aggressiveness.

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 3
第三節、 研究架構與流程圖 5
第二章、 文獻探討 7
第一節、 企業社會責任與租稅規避 7
第二節、 股權結構與租稅規避 12
第三節、 股權結構、企業社會責任與租稅規避之關係 17
第三章、 研究設計 20
第一節、 研究假說 20
第二節、 變數定義 22
第三節、 實證模型 31
第四章、 實證結果 33
第一節、 樣本選取與資料來源 33
第二節、 實證結果 38
第五章、 敏感性分析 62
第一節、 使用席次盈餘偏離差做為解釋變數之實證結果分析 62
第六章、 結論與建議 68
第一節、 研究結論 68
第二節、 研究限制及建議 69
參考文獻 70
中文部分 70
西文部分 72

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