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研究生:游恕欣
研究生(外文):YU, SU-HSIN
論文名稱:企業社會責任與租稅規避之關聯性探究
論文名稱(外文):The Relationship between Corporate Social Responsibility and Tax Avoidance
指導教授:曾子耘曾子耘引用關係
口試委員:陳香如施念恕
口試日期:2022-06-28
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:45
中文關鍵詞:企業社會責任租稅規避財稅差異
外文關鍵詞:Corporate social responsibilityTax avoidanceBook-tax differences
相關次數:
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  • 下載下載:65
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本文旨在探討企業社會責任與租稅規避之關聯性,採用自行建置之ESG(分別為環境保護、社會責任及公司治理)指標衡量企業社會責任績效,實證結果顯示CSR綜合績效及ESG三指標皆對於企業避稅行為呈正向影響,為企業出於機會主義從事社會責任活動提供證據。於額外分析中,環境保護及公司治理指標則對永久性財稅差異呈現負向影響,顯示若加強規範企業行為,將降低企業利用租稅規劃逃避稅負之意願。除此之外,實證結果顯示獨立董事會弱化CSR與企業避稅行為的正向關聯,COVID-19疫情則會強化CSR與企業租稅規避的正向影響。疫情壓力下,獨立董事弱化CSR與企業避稅程度之間正向關聯的效果是較低的。總結而言,本文認為應加強於社會責任及避稅懲罰之相關規章,藉此降低機會主義的誘因,有助於減少企業的積極避稅行為。本文不僅為獨立董事之職能帶來新的闡釋,其於納入COVID-19疫情後產生之影響更為日後相關研究提供初步證據。
This paper aims to explore the relationship between corporate social responsibility and tax avoidance and uses self-built ESG (respectively refers to environmental protection, social responsibility and corporate governance) indicators to measure corporate social responsibility performance. The empirical results show that the comprehensive performance of CSR and the three ESG indicators have a positive impact on corporate tax avoidance, providing evidence that companies engaging in social responsibility activities is because of opportunism. In the additional analysis, environmental protection and corporate governance indicators have a negative impact on permanent fiscal and tax differences, indicating that if corporate behavior is strengthened, it will reduce the willingness of companies to use tax planning to evade tax burdens. In addition, the empirical results show that independent board of directors weakens the positive relationship between CSR and corporate tax avoidance, while the COVID-19 epidemic strengthens the positive relationship between CSR and corporate tax avoidance. The effect of independent board of directors weakens the positive relationship between CSR and corporate tax avoidance is lower under the pressure of the epidemic. In sum, this paper believes that the relevant regulations on social responsibility and tax avoidance punishment should be strengthened to reduce the incentive of opportunism and help reduce the active tax avoidance behavior of enterprises. This article not only brings a new interpretation of the functions of independent directors, but also provides preliminary evidence for future related research on its impact after the inclusion of the COVID-19 epidemic.
第一章 緒論 1
第二章 文獻探討 3
第一節 企業社會責任(CSR) 3
第二節 租稅規避 8
第三節 企業社會責任與租稅規避之關聯 9
第三章 研究設計 11
第一節 研究方法 11
第二節 變數定義 12
第三節 研究流程 19
第四章 實證結果 20
第一節 敘述性統計分析 20
第二節 相關分析 22
第三節 實證分析 22
第四節 額外分析 24
第五章 結論與建議 38
參考文獻 40
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