臺灣博碩士論文加值系統

當企業從事避稅活動時，公司有減少稅金支出的顯著效益，令企業在資金的運用上更有彈性，且經理人能夠利用避稅的手法掩蓋其從事利益榨取的行為，以謀取私人利益。然而，企業進行租稅規避亦會產生租稅規劃費用、訴訟費用與聲譽受損的隱形損失。公司進行租稅規避可能會被社會大眾認為該企業不具道德、不負責任，進而產生負面觀感，導致銷量及股價下跌等不良影響，為公司帶來成本及風險。本研究以有效稅率作為衡量租稅規避之主要代理變數，並以財稅差異作為加強實證結果之租稅規避代理變數，欲探討經理人基於自身能力的高低將如何制定租稅政策。
本研究以2010年至2016年台灣上市櫃化學工業、生技醫療業及電子業公司為研究對象，檢測經理人能力對企業租稅規避之影響。實證結果顯示經理人能力愈高，企業有效稅率愈高，其從事租稅規避程度愈低。由額外測試的財稅差異項目中剩餘財稅差異之實證結果顯示經理人能力愈高，企業之剩餘財稅差異愈小，代表其從事租稅規避程度愈低。企業經理人在分配資源及時間時會因為經驗、能力及營業環境的不同而做出不同的決策。我國政府為鼓勵企業創新、研發及規模的擴張，提供各項租稅優惠，期望提升國內產業的國際競爭力，且相較於世界各國所要求之營利事業所得稅率較低，故高能力之經理人傾向配置較多或全部心力於其他投資方案，以獲取最大的報酬。

目次

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 4
第三節、 研究流程與架構 5
第二章、 文獻探討 7
第一節 經理人特質與公司決策 7
第二節 租稅規避之效益與成本 10
第三節 經理人特質與租稅政策 11
第三章、 假說發展與研究方法 13
第一節、 研究假說 13
第二節、 變數定義與衡量方法 15
第三節、 實證模型 25
第四章、 實證結果 28
第一節、 樣本選取與資料來源 28
第二節、 實證結果 32
第五章、 敏感性測試 45
第六章、 結論與建議 53
第一節、 研究結論 53
第二節、 研究限制與建議 54
參考文獻 55
中文部分 55
西文部分 56

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