臺灣博碩士論文加值系統

在既有文獻資料中，有關避稅行為與自願性稅務揭露關聯性之研究頗為稀少，其中自願性揭露之相關理論亦有多派見解。基於避稅行為的特質，本研究乃採取社會政治理論，並將自願性揭露定性為於企業社會責任報告書中所揭露的稅務資訊，藉以減少其他非自願性揭露因素所造成的雜訊干擾。本研究亦採用內容分析法，設計自願性稅務揭露之程度指標。利用2010至2014年剔除部分產業後的英國上市企業作為研究樣本，本研究之實證結果發現企業避稅與自願性稅務揭露程度存在著顯著正向關聯，此支持社會政治理論的解釋，亦顯示為了合理化避稅或為減緩利害關係人的不良觀感所造成政治成本與聲譽成本的增加，企業會自願性揭露更多的稅務資訊，藉以符合社會期待或改變社會的預期。由本研究之硬性資訊的研究結果亦可合理推論，由於政府及股東應更加信賴股東會年報、財報或稅務申報資料所提供的稅務資訊，因此，企業亦可藉由增加更多但不一定透明的自願性稅務揭露，來避免因隱藏資訊致受政府過多關注。

Prior literature provides little evidence on the relationship between corporate tax avoidance and voluntary disclosures of taxation. Among various related theories about voluntary disclosure, this study adopts socio-political theories based on the characteristics of tax avoidance. To reduce the noise generated from sources of involuntary disclosure, this study focuses on the tax-related information disclosed in standalone corporate social responsibility reports, applying content analysis to develop the voluntary disclosure index of taxation. Using a sample of listed corporations in United Kingdom during 2010-2014, the empirical results reveal a positive association between corporate tax avoidance and voluntary disclosures of taxation, in support of socio-political theories. The results imply that in order to legitimate tax avoidance or alleviate the increase in the political and reputation cost induced by public concerns, business voluntarily disclose more tax-related information to meet or alter societal expectations. In view of the inference that Governments and shareholders have already relied on the tax-related information provided from annual reports, financial reporting or tax returns data, business could increase more but not unambiguous voluntary disclosures of taxation to prevent regulatory scrutiny.

中文摘要 i
ABSTRACT ii
目錄 iii
表格目錄 v
第一章 緒論 1
第二章 文獻回顧與假說發展 5
第一節 文獻回顧 5
一、 影響自願性揭露的因素 5
二、 避稅行為的影響 8
三、 避稅行為對自願性稅務揭露的影響 11
第二節 假說發展 13
第三章 研究方法 15
第一節 自願性稅務揭露程度指標 15
一、 硬性資訊 16
二、 軟性資訊 17
第二節 實證模型及變數衡量 21
一、 主要變數 22
二、 控制變數 22
第三節 樣本選取 24
一、 樣本期間 24
二、 資料來源 24
三、 樣本篩選 24
四、 樣本組成 25
第四章 實證結果與分析 26
第一節 敘述性統計 26
第二節 相關性分析 30
第三節 實證結果 34
第四節 敏感性分析與額外測試 38
一、 現金有效稅率之敏感性分析 38
二、 羅吉斯迴歸之敏感性分析 38
三、 企業社會責任表現與有效稅率交乘之額外測試 39
第五章 結論 44
參考文獻 46

中文文獻

PwC台灣永續發展服務股份有限公司，2016，2016 年PwC CSR專業研討會─編製禁得起考驗的 CSR報告書，PwC CSR專業研討會暨各項活動會後報導(3月30日)，網址：http://www.pwc.tw/zh/corporate-responsibility/assets/events/event-csr-160330.pdf。
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