跳到主要內容

臺灣博碩士論文加值系統

(44.192.247.184) 您好!臺灣時間:2023/02/06 10:20
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

: 
twitterline
研究生:黃柏鴻
研究生(外文):HUANG, BO-HONG
論文名稱:政府持股與企業逃稅之關聯性:以轉型經濟體為例
論文名稱(外文):The Relationship between State Ownership and Corporate Tax Evasion: The Case of Transition Economies
指導教授:吳朝欽吳朝欽引用關係梁景洋梁景洋引用關係
指導教授(外文):WU,TSAUR-CHINLIANG, CHING-YANG
口試委員:吳朝欽梁景洋顏志達
口試委員(外文):WU, TSAUR-CHINLIANG, CHING-YANGYEN, CHIH-TA
口試日期:2022-04-28
學位類別:碩士
校院名稱:逢甲大學
系所名稱:財稅學系
學門:商業及管理學門
學類:財政學類
論文種類:學術論文
論文出版年:2022
畢業學年度:110
語文別:中文
論文頁數:70
中文關鍵詞:政府持股企業逃稅轉型經濟體
外文關鍵詞:State ownershipCorporate tax evasionTransition economies
相關次數:
  • 被引用被引用:0
  • 點閱點閱:70
  • 評分評分:
  • 下載下載:13
  • 收藏至我的研究室書目清單書目收藏:0
本文採用2002年和2005年,總計26個轉型經濟體的數據,以普通最小平方法探討政府持股對企業逃稅的影響。本文並於實證模型中加入政府持股與貪腐之交乘項、政府持股與稅收遵從成本之交乘項、政府持股與財務限制之交乘項,以探討貪腐、稅收遵從成本、財務限制是否在政府持股與企業逃稅之間具有作用。
本研究之實證結果顯示政府持股對企業逃稅的影響效果為顯著的負向影響。當加入政府持股與貪腐之交乘項共同分析時,會發現貪腐在政府持股與企業逃稅的關係中,其影響較不明顯;但是當加入政府持股與稅收遵從成本之交乘項共同分析時,會發現稅收遵從成本越高會強化政府持股對申報的銷售額之有利影響;當加入政府持股與財務限制之交乘項共同分析時,會發現財務限制在政府持股與企業逃稅的關係中,其影響較不明顯。
This paper uses data from 26 transition economies in 2002 and 2005 to analyze the impact of state ownership on corporate tax evasion using the ordinary least square method. The empirical model also includes cross-multipliers between state ownership and corruption, state ownership and tax compliance costs, and state ownership and financial constraints to explore whether corruption, tax compliance costs, and financial constraints play a role in the relationship between state ownership and corporate tax evasion.
The empirical results of this study show that the effect of state ownership on corporate tax evasion is significantly negative. When the cross multiplier between state ownership and corruption is included, the effect of corruption on the relationship between state ownership and corporate tax evasion is found to be less significant. However, when the cross product of state ownership and tax compliance costs is included, it is found that higher tax compliance costs strengthen the favorable effect of state ownership on reported sales. When the cross product of state ownership and financial constraints is included, it is found that financial constraints have a less significant effect on the relationship between state ownership and corporate tax evasion.
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究架構 4
第二章 文獻探討與假說推論 5
第一節 政府持股、避稅與逃稅 5
第二節 逃稅之影響因素 9
第三章 研究方法與實證模型 16
第一節 資料來源 16
第二節 變數定義 19
第三節 實證模型 25
第四章 實證結果與分析 27
第一節 敘述統計分析 27
第二節 獨立樣本t檢定 31
第三節 相關係數分析 33
第四節 實證結果 35
第五節 穩健性分析 51
第五章 結論 57
參考文獻 59
一、中文部份
楊立晨、郭振雄、何怡澄、梁志民(2017)。企業避稅與政府持股。財稅研究,46(6),61-95。

二、英文部分
Abdixhiku, L., Krasniqi, B., Pugh, G., and Hashi, I. (2017). Firm-Level Determinants of Tax Evasion in Transition Economies. Economic Systems, 41(3), 354-366.
Abdixhiku, L., Pugh, G., and Hashi, I. (2018). Business Tax Evasion in Transition Economies: A Cross-Country Panel Investigation. European Journal of Comparative Economics, 15(1), 11-36.
Allingham, M. G., and Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1(3-4), 323-338.
Alm, J., and Martinez-Vazquez, J. (2003). Institutions, Paradigms, and Tax Evasion in Developing and Transition Countries, in: J. Martinez-Vazquez and J. Alm (eds.), Public Finance in Developing and Transitional Countries. Cheltenham, UK: Edward Elgar: 146-178.
Alm, J., Liu, Y., and Zhang, K. (2019). Financial Constraints and Firm Tax Evasion. International Tax and Public Finance, 26(1), 71-102.
Alm, J., Martinez-Vazque, J., and Torgler, B. (2006). Russian Attitudes Toward Paying Taxes-Before, During and After the Transition. International Journal of Social Economics, 33(12), 832-857.
Alm, J., Martinez-Vazquez, J., and McClellan, C. (2016). Corruption and Firm Tax Evasion. Journal of Economic Behavior and Organization, 124, 146-163.
Alon, A., and Hageman, A. M. (2013). The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust. Journal of Business Ethics, 116(3), 479-494.
Alstadsæter, A., Johannesen, N., and Zucman, G. (2019). Tax Evasion and Inequality. American Economic Review, 109(6), 2073-2103.
Amoh, J. K., and Ali-Nakyea, A. (2019). Does Corruption Cause Tax Evasion? Evidence from An Emerging Economy. Journal of Money Laundering Control, 22(2), 217-232.
Andreoni, J., Erard, B., and Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, 36(2), 818-860.
Billon, S., and Gillanders, R. (2016). State Ownership and Corruption. International Tax and Public Finance, 23(6), 1074-1092.
Bilotkach, V. (2006). A Tax Evasion–Bribery Game: Experimental Evidence from Ukraine. The European Journal of Comparative Economics, 3(1), 31-49.
Birdsall, N., and Nellis, J. (2003). Winners and Losers: Assessing the Distributional Impact of Privatization. World development, 31(10), 1617-1633.
Bordignon, M. (1993). A Fairness Approach to Income Tax Evasion. Journal of Public Economics, 52(3), 345-362.
Bradshaw, M., Liao, G., and Ma, M.S. (2019). Agency Costs and Tax Planning When the Government Is A Major Shareholder. Journal of Accounting and Economics, 67(2-3), 255-277.
Carrillo, P., Pomeranz, D., and Singhal, M. (2017). Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement. American Economic Journal: Applied Economics, 9(2), 144-64.
Chow, T., Ke, B., Yuan, H., and Zhang, Y. (2021). Government Ownership and Corporate Tax Evasion: Evidence from China. Working Paper. University of Hong Kong.
Cowell, F. A. (1990). Cheating the Government: The Economics of Evasion. MIT Press Books, 1.
Cuff, K., Mongrain, S., and Roberts, J. (2020). The Evasion of Fiscal and Labor Regulations: Firm Behavior and Optimal Tax Policy. Journal of Public Economic Theory, 22(1), 69-97.
DeBacker, J., Heim, B. T., and Tran, A. (2015). Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States. Journal of Financial Economics, 117(1), 122-138.
Falkinger, J. (1995). Tax Evasion, Consumption of Public Goods and Fairness. Journal of economic psychology, 16(1), 63-72.
Feldstein, M. (2008). Effects of Taxes on Economic Behavior. National tax journal, 61(1), 131-139.
Franzoni, L. A. (1998). Tax Evasion and Tax Compliance. In B. Bouckaert & G. DeGeest (Eds.), Encyclopedia of law and economics, 4, 52-94. Cheltenham, UK: Elgar.
Frey, B. S., and Feld, L. P. (2002). Deterrence and Morale in Taxation: An Empirical Analysis. CESifo Working Paper No. 760, August 2002.
Giles, D. E., and Caragata, P. J. (2001). The Learning Path of the Hidden Economy: The Tax Burden and Tax Evasion in New Zealand. Applied Economics, 33(14), 1857-1867.
Gupta, N. (2005). Partial Privatization and Firm Performance. The Journal of Finance, 60(2), 987-1015.
Ha, N. T. T., and Quyen, P. G. (2017). The Relationship Between State Ownership and Tax Avoidance Level: Empirical Evidence from Vietnamese Firms. Journal of Asian Business Strategy, 7(1), 1-12.
Hanlon, M., and Heitzman, S. (2010). A Review of Tax Research. Journal of accounting and Economics, 50(2-3), 127-178.
Hanousek, J., and Palda, F. (2004). Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and Other Transition Countries. Kyklos, 57(2), 237-252.
Hibbs, D. A., and Piculescu, V. (2010). Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial Economy. American Journal of Political Science, 54(1), 18-33.
Hilling, A., Lundtofte, F., Sandell, N., Sonnerfeldt, A., and Vilhelmsson, A. (2021). Tax Avoidance and State Ownership—the Case of Sweden. Economics Letters, 208, 110063.
Li, O. Z., Liu, H., and Ni, C. (2017). Controlling Shareholders‟ Incentive and Corporate Tax Avoidance – A Natural Experiment in China. Journal of Business Finance and Accounting, 44(5-6), 697-727.
Mayberry, M. (2012). Tax Avoidance and Investment: Distinguishing the Effects of Capital Rationing and Overinvestment. Doctoral dissertation, Texas A&M University.
Nur-tegin, K. D. (2008). Determinants of Business Tax Compliance. The B.E. Journal of Economic Analysis and Policy, 8(1), 1-28.
Nygård, O. E., Slemrod, J., and Thoresen, T. O. (2019). Distributional Implications of Joint Tax Evasion. The Economic Journal, 129(620), 1894-1923.
Payne, J. E., and Saunoris, J. W. (2020). Corruption and Firm Tax Evasion in Transition Economies: Results from Censored Quantile Instrumental Variables Estimation. Atlantic Economic Journal, 48, 195–206.
Rahmawati, N., and Wahyudi, D. (2021). The Effect of Profitability, Leverage, Institutional Ownership and Firm Size on Tax Avoidance: Empirical Study on Manufacturing Companies Listed on IDX for the 2017-2019 Period. NUSANTARA: Jurnal Ilmu Pengetahuan Sosial, 8(6), 1822-1837.
Salihu, I. A., Obid, S. N. S., and Annuar, H. A. (2014). Government Ownership and Corporate Tax Avoidance: Empirical Evidence from Malaysia. Abstract of Emerging Trends in Scientific Research, 1, 1-20.
Shevlin, T. (2001). Corporate Tax Shelters and Book-Tax Differences. Tax L. Rev., 55, 427.
Slemrod, J. (2007). Cheating Ourselves: The Economics of Tax Evasion. Journal of Economic perspectives, 21(1), 25-48.
Tang, T., Mo, P. L. L., and Chan, K. H. (2017). Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts. The Accounting Review, 92(2), 247-270.
Weisbach, D. A. (2003). Corporate Tax Avoidance. In Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association (Vol. 96, pp. 9-15). National Tax Association.
Wilde, J. H., and Wilson, R. J. (2018). Perspectives on Corporate Tax Planning: Observations from the Past Decade. The Journal of the American Taxation Association, 40(2), 63-81.
Yitzhaki, S. (1974). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 3(2), 201-202.
Zeng, T. (2011). Ownership Concentration, State Ownership, and Effective Tax Rates: Evidence from China’s Listed Firms. Accounting Perspectives, 9(4), 271-289.
Zhang, H., Li, W., and Jian, M. (2012). How Does State Ownership Affect Tax Avoidance? Evidence from China. Singapore Management University, School of Accountancy, 13-18.
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top