一、中文部份
邱渝雅 (2020)。企業社會責任、公司治理與外資持股偏好之關聯性研究。未出版之碩士論文,國立中正大學。藍偉銘 (2017)。企業稅責任與公司個別風險關聯性之探討-以台灣上市櫃公司為例。未出版之碩士論文,天主教輔仁大學。張以諾 (2021)。企業社會責任績效、政治關連與租稅規避關聯性分析。未出版之碩士論文,國立台灣大學。王肇蘭與蔡怡徵 (2016)。企業社會責任與財稅差異之關聯。會計審計論叢,6(1),1-22。
黃源浩 (2018)。納稅者權利保護法施行後之租稅規避。財稅研究,47(1),122-141。
侯啟娉、蔡玉琴、倪伯煌與李子文 (2017)。財務績效、公司稅與企業社會責任揭露。商管科技季刊,18(1),75-100。
薛敏正、林于璿與邱彥毅 (2017)。避稅行為與資訊透明度之關聯性研究。管理學報,34(2),167-187。
魏妤珊 (2017)。有社會責任的公司比較不會避稅嗎?¬¬-台灣上市公司實證。管理與系統,24(3),393-431。
汪瑞芝與李佳駿 (2019)。企業社會責任對避稅行為之影響。證券市場發展季刊,31(1),47-86。
黃美祝 (2010)。財稅差異金額大小對國稅局選案查核之影響。會計評論,50 (1),23-55。
陳慶隆、劉癸蘭、張慧貞與王翰屏 (2019)。家族控制公司與財稅差異關係之檢測。商管科技季刊,20(4),337-370。
立法院(2019)。109年度中央政府總預算案整體評估報告。上網日期:2019年09月01日,檢自
https://www.ly.gov.tw/Pages/Detail.aspx?nodeid=33428&pid=186402。
經濟部工業局產業永續發展整合資訊網(2009)。GRI全球永續報告性報告指引。上網日期:2009年05月27日,檢自https://proj.ftis.org.tw/isdn/Article/ArticleView/47?mid=111&page=1&groupid=28&subgroup=41。
證券暨期貨法令判解查詢系統(2021)。上市上櫃公司永續發展實務守則。上網日期:2021年12月07日,檢自http://www.selaw.com.tw/LawContent.aspx?LawID=G0100284&Hit=1。
證券暨期貨法令判解查詢系統(2021)。財團法人中化民國證券櫃檯買賣中心「上櫃公司編製與申報永續報告書作業辦法」。上網日期:2021年12月28日,檢自http://www.selaw.com.tw/LawArticle.aspx?LawID=G0101624。
金融監督管理委員會(2020)。公司治理3.0-永續發展藍圖。上網日期:2020年9月3日,檢自
https://www.sfb.gov.tw/ch/home.jsp?id=992&parentpath=0,8,882,884。
台灣證券交易所(無日期)。企業社會責任。上網日期:2022年1月14日,檢自https://cgc.twse.com.tw/front/responsibility。
遠見天下文化出版(2021)。關於CSR暨ESG。上網日期:2022年1月18日,檢自https://csr.gvm.com.tw/2022/。
天下雜誌(無日期)。CSR關於天下公民永續。上網日期:2022年1月18日,檢自https://topic.cw.com.tw/csr/about-1.aspx。
台灣經濟新報(無日期)。關於TEJ。上網日期:2022年1月21日,檢自https://www.tej.com.tw/about/%E5%85%AC%E5%8F%B8%E6%A6%82%E6%B3%81。
台灣經濟新報(無日期)。產品與服務。上網日期:2022年1月21日,檢自https://www.tej.com.tw/solution/CSR%E4%BC%81%E6%A5%AD%E7%A4%BE%E6%9C%83%E8%B2%AC%E4%BB%BB。
台灣證券交易所(無日期)。公司治理評鑑簡介。上網日期:2022年1月24日,檢自https://cgc.twse.com.tw/front/evaluationOverview。
二、英文部份
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MSCI (2022, Jan 10). MSCI KLD 400 Social Index.
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Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of management review, 4(4), 497–505.
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Carroll, A. B. (2008). A history of corporate social responsibility: Concepts and practices. The Oxford handbook of corporate social responsibility, 1.
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Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms?. Journal of financial economics, 95(1), 41-61.
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Donna J. Wood (1991). Corporate social performance revisited. Academy of Management Review, Vol. 16, No. 4.
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Elkington, J., & Rowlands, I. H. (1999). Cannibals with forks: The triple bottom line of 21st century business. Alternatives Journal, 25(4), 42.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. The journal of law and Economics, 26(2), 301-325.
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. The accounting review, 84(2), 467-496.
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Hanlon, M., and Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2-3):127-178.
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Hoi, C. K., Wu, Q., & Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The accounting review, 88(6), 2025-2059.
Khurana, I. K., & Moser, W. J. (2013). Institutional shareholders' investment horizons and tax avoidance. The Journal of the American Taxation Association, 35(1), 111-134.
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Lins, K. V., Servaes, H., & Tamayo, A. (2019). Social capital, trust, and corporate performance: How CSR helped companies during the financial crisis (and why it can keep helping them). Journal of Applied Corporate Finance, 31(2), 59-71.
Mills, L. F. (1998). Book-tax differences and internal revenue service adjustments. Journal of Accounting research, 36(2), 343-356.
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