公司治理、權益獎酬與避稅

CCUR > College of Business > Department of Accounting & Graduate Institute of Accounting > Thesis > Item 987654321/37959

Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/37959

Title:	公司治理、權益獎酬與避稅 Corporate Govermance, Equity Incentives, and Tax Avoidance
Authors:	李品臻
Contributors:	會計學系
Keywords:	避稅有效稅率權益獎酬公司治理 tax avoidance efficient tax rate equity incentives corporate govermance
Date:	2017
Issue Date:	2017-08-29 14:16:45 (UTC+8)
Abstract:	近年來，企業避稅已成為會計和公司治理研究中最重要的問題之一。因為租稅行為的性質較複雜，且多數企業又有從事境外避稅活動，因此資訊更不透明，容易掩飾管理階層的避稅行為，導致管理階層有選擇的機會。獎酬機制與避稅行為之間的關聯性，在現有的國外文獻研究結論不一致，本文認為該不一致，可能與企業公司治理良好與否有關。本文針對台灣上市上櫃公司的管理階層權益獎酬機制對企業避稅行為之影響進行探討，並探討公司治理之調節效果。　　本研究研究之期間為2010年至2015年間台灣上市櫃企業為樣本，資料取自台灣經濟新報(TEJ)資料庫，因金融產業性質特殊，故排除金融產業及其他資料不齊全者，本研究以有效稅率(ETR)做為避稅之代理變數。實證結果顯示高階主管權益獎酬愈高，避稅傾向愈高；公司治理愈好，愈能抑制企業避稅行為；權益獎酬及公司治理交乘項對企業避稅行為具有抑制效果，且在加入公司治理後，權益獎酬對避稅之影響具有增強之調節效果。 In recent years, corporate tax avoidance has become one of the most important is-sues in accounting and corporate governance research. Because the nature of tax per-formance is more complex, and most enterprises have engaged in offshore tax avoid-ance activities, so the information is more transparent, easy to cover up the manage-ment of tax avoidance behavior, leading to the management of a selective opportunity. The relationship between the reward mechanism and the tax avoidance behavior in the existing foreign literature research conclusions are inconsistent, this paper that the in-consistency, may be related to corporate governance or not. This paper discusses the impact of the corporate governance system on the tax avoidance behavior of listed companies in Taiwan and discusses the effect of corporate governance. 　This study was conducted in the period from 2010 to 2015, and the data from the Taiwan Economic News(TEJ) database, due to the special nature of the financial in-dustry, so the exclusion of financial industry and other information is not complete, this study to Effective tax rate(ETR) is the proxy variable for tax avoidance. The higher the value of the higher-level supervisors, the higher the tax avoidance tendency, the better the corporate governance, the more the corporate tax avoidance behavior; the equity and the corporate governance of the tax avoidance behavior has the effect of inhibition, and in joining the corporate governance , The effect of equity rewards on tax avoid-ance has enhanced effect.
Appears in Collections:	[Department of Accounting & Graduate Institute of Accounting] Thesis

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