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研究生:陳憶雯
研究生(外文):Yi-Wen Chen
論文名稱:有聲譽的公司比較不會避稅嗎?
論文名稱(外文):Are the reputable firms less likely to avoid tax?
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:2016
畢業學年度:104
論文頁數:54
中文關鍵詞:聲望企業財稅差異避稅
外文關鍵詞:corporate reputationdifferences in taxationtax avoidance
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本論文探討擁有聲譽之公司與避稅的關係。本研究樣本選自 2000 年至 2014
年台灣上市公司,使用財稅差異與有效稅率作為避稅行為的應變數。首先,運用
天下雜誌每年度所調查的標竿企業聲望上榜之公司作為聲譽企業,歸納出聲譽企
業後,利用其產業分類去進行總資產配對,探討聲譽企業與避稅之間的關聯性。
最後,發現在資產配對中的聲譽企業並不會減少避稅之行為,但若一併考慮其公
司之營運績效,會發現聲譽效果對資產報酬率高的企業之避稅行為產生抑制效果。
This paper examines the association between the reputable firms and tax avoidance. The study sample was selected from the "Most Admired Company Survey" data made by Comrnon Wealth Magazine and during 2000 to 2014. We use the differences in taxation and the effective tax rate as dependent variable of tax
avoidance. First, we use the list of companies at the top of Common Wealth Magazine's "Most Admired Company Survey" as corporate reputation, and sum up this data. Then, we use TSE industry category to match pairs by total assets and investigate correlation between tax avoidance and corporate reputation. Finally, the result founded that corporate reputation does not reduce tax avoidance behavior in pair-matched. However, given that the company's operational performance impact, we will find a high return on assets of the enterprise, which probably means corporate with reputation and high return on assets may make them reduce tax avoidance behavior. In addition, it have a suppressing effect .
目錄
第一章 緒論
第一節 研究背景與動機……………………………………01
第二節 研究架構 …………………………………………………02
第二章 文獻回顧與假說發展
第一節 聲譽企業……………………………………………………05
第二節 避稅………………………………………………………………06
第三章 研究方法
第一節 資料來源與與研究樣本………………………09
第二節 迴歸模型與變數定義……………………………10
第四章 實證結果分析
第一節 敘述性統計………………………………………………19
第二節 相關性分析………………………………………………22
第三節 實證結果……………………………………………………24
第四節 額外測試……………………………………………………31
第五章 結論
第一節 研究結論……………………………………………………41
第二節 研究限制與建議……………………………………42
參考文獻…………………………………………………………………………43
附錄
附錄一 資產配對公司…………………………………………45
附錄二 市帳比配對公司……………………………………50

表目錄
表 3-1……………………………………………………………………………10
表 3-2……………………………………………………………………………17
表 4-1……………………………………………………………………………20
表 4-2……………………………………………………………………………23
表 4-3……………………………………………………………………………25
表 4-4……………………………………………………………………………28
表 4-5……………………………………………………………………………29
表 4-6……………………………………………………………………………30
表 4-7……………………………………………………………………………33
表 4-8……………………………………………………………………………35
表 4-9……………………………………………………………………………36
表 4-10…………………………………………………………………………37
表 4-11…………………………………………………………………………38
表 4-12…………………………………………………………………………39

圖目錄
圖 1-1……………………………………………………………………………03
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