跳到主要內容

臺灣博碩士論文加值系統

(44.200.27.215) 您好!臺灣時間:2024/04/20 10:05
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

我願授權國圖
: 
twitterline
研究生:郭筱綺
研究生(外文):Hsiao-Chi Kuo
論文名稱:營利事業所得稅稅率變動與企業租稅規劃之關聯性
論文名稱(外文):The Association between Corporate Income Tax Rate and Tax Planning in Taiwan.
指導教授:王肇蘭王肇蘭引用關係
指導教授(外文):Chow-Lan Wang
口試委員:林晏如黃德芬
口試委員(外文):Yen-Ju LinDer-Fen Huang
口試日期:2022-6-13
學位類別:碩士
校院名稱:國立東華大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
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:62
中文關鍵詞:所得稅制改革財稅差異租稅規劃
外文關鍵詞:Income Tax System ReformBook-Tax DifferenceTax Planning
相關次數:
  • 被引用被引用:0
  • 點閱點閱:73
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:1
本研究旨在探討臺灣所得稅制改革是否會影響企業租稅規劃之行為。本研究以2006 年至2013 年及2015 年至2020 年之臺灣上市公司為研究對象,並以財稅差異作為租稅規劃的代理變數。實證結果顯示,在稅率調降後,企業會因為租稅規劃誘因減少,故總財稅差異在稅率變化前後有明顯不同;永久性財稅差異明顯減少;而企業會將收入遞延至較低年度認列,使暫時性財稅差異明顯增加;在稅率調升後,總財稅差異在稅率變化前後有明顯不同;永久性財稅差異明顯增加;而暫時性財稅差異沒有明顯差異。另外,在稅率調降 (調升) 後,課稅所得占稅前淨利之比例 (TI) 皆有顯著增加。
The purpose of this study is to explore whether the reform of the income tax system in Taiwan will affect the tax planning behavior of enterprises. This study takes Taiwan listed companies from 2006 to 2013 and from 2015 to 2020 as the research objects, and uses the book-tax differences (BTD) as proxy variables for tax planning. The empirical results show that, after the tax rate reduction, enterprises will reduce the incentives for tax planning, so the TOTAL BTD are significantly different; the PER BTD significantly decrease; and enterprises will defer income to the lower year, that the TEM BTD significantly increase; after the tax rate increase, the BTD are significantly different; the PER BTD significantly increase; the TEM BTD are not significantly different. In addition, the proportion of taxable income to net profit before tax (TI) increased significantly after the tax rate reduction or increase.
摘要 I
Abstract II
第一章 緒論 1
第一節 研究背景及動機 1
第二節 研究架構與流程 3
第二章 文獻回顧與假說發展 5
第一節 臺灣營利事業所得稅的沿革 5
第二節 財稅差異與租稅規劃 9
第三節 假說發展 10
第三章 研究方法 14
第一節 資料來源及樣本選取 14
第二節 迴歸模型與變數定義 17
一、應變數之衡量 — 財稅差異 (Book-Tax Differences, BTD) 17
二、主測變數之衡量 — 期間之虛擬變數 (PERIOD-DOWN / PERIOD-UP) 19
三、控制變數之衡量 19
第四章 實證結果與分析 25
第一節 敘述性統計分析 25
第二節 相關係數分析 31
第三節 實證結果與分析 42
第四節 敏感性分析 48
一、增加樣本期間 (2006年至2017年及2010年至2020年) 48
二、控制盈餘管理後之財稅差異與稅率變化之關聯 51
三、稅率之額外效果 (樣本期間為2006年至2020年) 53
第五章 結論與限制 55
第一節 研究結論 55
第二節 研究限制與建議 56
參考文獻 57
中文文獻 57
英文文獻 58
中文文獻
王肇蘭與吳晟維,2018,2010 年營利事業所得稅稅制變革與企業租稅規劃行為之探索,會計與公司治理,第13卷第2期:59-88。
汪瑞芝與許明智,2016,所得稅變革及盈餘管理對企業租稅規劃之影響:公司治理角色,中華會計學刊,第12卷 (2月),267-314。
汪瑞芝與陳明進,2004,兩稅合一制前後上市公司股利發放之實證研究,管理學報,第21卷第2期:257-277。
林世銘,2000,會計師稅務簽證與租稅逃漏,中華會計學刊,第1卷(10月):15-36。
林宗輝與陳禾蓉,2019,我國營利事業所得稅稅率變動對盈餘管理之影響,國立高雄科技大學會計系碩士論文
林靖傑、 盧貞秀、黃國芬與黃玟心,2013,營利事業規避最低稅負之行為以及會計師稅務簽證功能之探討,當代會計 ,第14卷第1期:87-112。
林嬌能與許彩蓮,2011,家族企業與租稅規劃之關聯性,會計學報,第4卷第1期:23-49。
張育誠,2012,營利事業所得稅率調降和盈餘管理之研究,臺灣大學會計學研究所碩士論文。
張敏蕾、廖四郎與林修平,2009,財稅差異與盈餘管理之關聯性研究,管理學報,第 26 卷第 4期:391-415。
張敏蕾與涂慧珊,2012,中國大陸新制企業所得稅之稅率調整與企業租稅規劃行為探討,元智大學商學院會計學程碩士論文。
張敏蕾與黃德芬,2007,遞延所得稅費用策略性調控與公司盈餘管理行為之研究,當代會計,第8卷第 2 期:181-208。
陳明進,2009,財務報表資料推估課稅所得之研究,管理學報,第26卷第6期:625-636。
陳明進與林怡伶,2011,資產減值準備與股權結構對中國上市公司有效稅率之影響,會計審計論叢,第1卷第2期:27-55。
陳明進與蔡麗雯,2006,財稅所得差異決定因素及課稅所得推估之研究,管理學報,第6期:739-763。
陳皆碩、林佳憲、陳勇志、楊東錦,2020,營利事業所得稅稅率調升之探討:租稅效果角度,財稅研究,第49卷 (2期):34-169。
黃美珠、王媛慧、蔡玉琴,2016,稅制改革對企業有效稅率之影響 — 兼論產業特性與公司特性之調節效果,管理評論,第35卷第4期:51-73。
黃美祝、王肇蘭與韓幸紋,2013,最低稅負對企業租稅公平之影響,臺灣經濟金融月刊,第49第2期:16-29。
黃舒綺,1999,海外直接投資企業與國際性租稅規劃,國立中興大學企業管理學研究所碩士論文。
廖俊仁,2007,論握國產業政策的異化現象—從高科技產業發展談起,崑山科技大學學報,第4期:69-80。
羅文振,2006,財稅差異重大公司盈餘及其組成因子持續性與評價意涵之研究,成功大學會計學系研究所碩士論文。
英文文獻
Amir E., and Sougiannis, T. (1999). Analysts' Interpretation and Investors' Valuation of Tax Carryforwards. Contemporary Accounting Research, 16(1), 1-33.
Anna A., Antonio D. V. and Martin J. (2020). Corporate tax reforms and tax-motivated profit shifting: evidence from the EU. Accounting and Business Research, 50(4), 309-341.
Blaylock, B., Shevlin, T., & Wilson, R. J. (2012). Tax avoidance, large positive temporary book-tax differences, and earnings persistence. The Accounting Review, 87(1), 91-120
Bonner, S. E., Davis, J. S., & Jackson, B. R. (1992). Expertise in corporate tax planning: the issue identification stage. Journal of Accounting Research, (30), 1-28.
Chen, S., X. Chen, Q. Cheng, and T. Shevlin. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41-61.
Comprix, J., R. C. Graham, and J. A. Moore. (2011). Empirical evidence on the impact of book-tax differences on divergence of opinion among investors. The Journal of the American Taxation Association, 33 (1), 51-78.
Desai, M. A., Dyck, A., & Zingales, L. (2007). Theft and taxes. Journal of Financial Economics, 84(3), 591-623.
Desai, M., and D. Dharmapala. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79 (1), 145-179.
Dhaliwal, Dan S. and Shiing-Wu Wang. (1992). The Effect of Book Income Adjustment in the 1986 Alternative Minimum Tax on Corporate Financial Reporting. Journal of Accounting & Economics, 15(1), 7-26.
Dyreng, S. D., Hanlon, M. and Maydew, E. L. (2008). Long-run corporate tax avoidance. The Accounting Review, 83(1), 61-82.
Formigoni, H., Antunes, M. T. P., Paulo, E. (2009). Diferença entre o lucro contábil e lucro tributável: uma análise sobre o earnings management contábeis e gerenciamento tributário nas companhias abertas brasileiras. Brazilian Business Review, 6(1), 44-61.
Frank, M., L. Lynch, and S. Rego. (2004). Does aggressive financial reporting accompany aggressive tax reporting (and vice versa). Working Paper, University of Iowa.
Frank, M. M., Lynch, L. J. and Rego, S. O. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting, The Accounting Review, 84(2), 467-496.
Guenther, D. A. (1994). Earnings management in response to corporate tax rate changes: Evidence from the 1986 Tax Reform Act, The Accounting Review, 69(1), 230-243.
Harris, D., Morck, R., and Slemrod, J. B. (1993). Income shifting in US multinational corporations. Working Paper, University of Chicago Press.
Kessler, Glenn. (2002). Enron Appears to Have Paid Taxes. The Washington Post, A10.
Kristina M. and Tracy N. (2010). Do corporate governance characteristics influence tax management? Journal of Corporate Finance, 16(5), 703-718
Lisowsky P. (2010). Seeking shelter: Empirically modeling tax shelters using financial statement information. The Accounting Review 85 (5): 1693-172
Lopez, T. J., Regier, P. R., and Lee, T. (1998). Identifying tax-induced earnings management around TRA 86 as a function of prior tax-aggressive behavior. The Journal of the American Taxation Association, 20(2), 37.
Manzon, Jr., Gil B. and George A. Plesko. (1995). Self-Disclosure and Selection Bias in Studies of AMT-Motivated Behavior. Working Paper,Massachusetts Institute of Technology, Cambridge, MA."
Manzon, Jr., Gil B. and George A. Plesko. (2002). The Relation Between Financial and Tax Reporting Measures of Income. The Law Review, 55(2), 175-214.
Mills ,Lillian F. and Kaye J. Newberry. (2001). The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences:Public and Private Firms. Journal of the American Taxation Association, 23(1), 1-19.
Nelson, Mark W., John A. Elliott and Robin L. Tarpley. (2003). How Are Earnings Managed? Examples from Auditors. Accounting Horizons, (17), 17-35.
Omer, T.C., K. H. Molloy, and D. A. Ziebart. (1993). An investigation of the firm size-effective tax rate relation in the 1980's. Journal of Accounting, Auditing & Finance, 8(2): 167-182
Palepu, K. G. (1986). Predicting takeover targets a methodological and empirical analysis. Journal of Accounting and Economics, 8(1), 3-35.
Phillips, J. D., Pincus, M., & Rego, S. O. (2003). Earnings management: New evidence based on deferred tax expense. The Accounting Review, 78(2). 491-521.
Plesko, George A. (2000). Book-Tax Differences and the Measurement of Corporate Income. Proceedings of the Ninety-Second Annual Conference on Taxation, 171-176, Washington, DC:National Tax Association.
Porcano, T.M. (1986). Corporate tax rates: Progressive, proportional, or regressive. Journal of the American Taxation Association, 8,17-31. "
Revsine, Lawrence, Daniel W. Collins and W. Bruce Johnson. (1999). Financial Reporting and Analysis, NJ:Prentice Hall.
Scholes, M. S., Wilson, G. P. and Wolfson, M. A. (1992). Firms' responses to anticipated reductions in tax rates: The Tax Reform Act of 1986. Journal of Accounting Research, 30, 161-185.
Shackelford, D. A. and Shevlin, T. (2001). Empirical tax research in accounting, Journal of Accounting and Economics, 31(1–3), 321-387.
Siegfried, J. (1974). Effective average U.S. corporation income tax rates, National Tax Journal, 245-259.
Stickney, C. and V. McGee. (1982). Effective corporate tax rates: The effect of size, capital intensity, leverage, and other factors. Journal of Accounting and Public Policy ,1 (2), 125-152.
Tang, T., and Firth, M. (2011). Can book-tax differences capture earnings management and tax Management? Empirical evidence from China. The International Journal of Accounting, 46(2), 175-204.
Tanya, Y. H., Tang, T., & Firth, M. (2012). Earnings persistence and stock market reactions to the different information in book-tax differences: Evidence from China. The International Journal of Accounting, 47(3), 369-397.
Weisbach, D. A. (2002). Ten truths about tax shelters. Tax Law Review, 55, 215-253.
Wilson, R. J. (2009). An examination of corporate tax shelter participants. The Accounting Review, 84 (3), 969-999.
Zimmerman, J. (1983). Taxes and firm size. Journal of Accounting and Economics, 5(2), 119-149
連結至畢業學校之論文網頁點我開啟連結
註: 此連結為研究生畢業學校所提供,不一定有電子全文可供下載,若連結有誤,請點選上方之〝勘誤回報〞功能,我們會盡快修正,謝謝!
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
無相關期刊