臺灣博碩士論文加值系統

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

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