財政議題論文兩篇__臺灣人文及社會科學引文索引資料庫

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題名：	財政議題論文兩篇
作者：	吳璨羽
作者(外文)：	Wu, Tsan Yu
校院名稱：	國立政治大學
系所名稱：	財政學系
指導教授：	蔡文禎何怡澄
學位類別：	博士
出版日期：	2016
主題關鍵詞：	避稅；審計委員會；薪酬委員會；重疊；長期照顧；榮民；Tax Avoidance；Audit Committees；Compensation Committees；Overlap；Long Term Care；Veterans Affairs
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:0 點閱:21

本論文分為兩部分，第一章為獨立董事同時任職於審計委員會和薪酬委員會對於避稅的影響，第二章長期照顧需求與供給分析和所需經費估算-以國軍退除役官兵輔導委員會之機構式服務推估。
第一章採用2013至2014年臺灣上市(櫃)公司為樣本，研究審計委員會和薪酬委員會，兩個委員會中，成員重疊是否會有租稅規避行為。
若公司治理結構缺乏審計監督機制，將使得租稅受到侵略，而稅務風險管理是屬於董事會的責任。設立審計委員會之目的，為提升董事會之專業能力，達到財務資訊監督的目的，對於財報品質，會有正向的影響，從租稅的觀點而言，較不會有規避租稅的行為。設立薪酬委員會職責則為需對公司董事、經理人及監察人之薪資報酬提出建議，避免高階經理人為追求其自身薪資極大化，而對盈餘進行操控。同時任職於審計委員會和薪酬委員會之委員，得以瞭解薪酬的訂定並理解財報品質對於公司的重要性，對於企業風險降低和公司治理有良好的助益。Schön (2008) 以公司角度而言，良好的公司治理應延伸到企業的態度，包含租稅繳納的義務。
綜觀國內、外文獻，雖有探討審計委員會設對於避稅的影響，有設立薪酬委員會對於財報品質的影響，亦有公司治理與稅務管理稍有琢磨，雖然Lanis and Richardson (2011)開始探究董事會的組成對於公司治理和稅務激進性的影響，惟在本文研究以前，各項租稅研究，都僅限於考慮董事會項下的單一委員會對於租稅的影響，未考量委員會之間成員如果重疊對於租稅的影響。
本文參考Chandar,Chang and Zheng (2012) ，成員對於審計委員會的比例，分別探究審計委員會和薪酬委員會的重疊人數，對於避稅的影響。擬探究審計委員會或薪酬委員會成員的多寡及審計委員會設立和薪酬委員會成員重疊，對於避稅的關聯性。
本文實證發現審計委員會和薪酬委員會的重疊和避稅之間呈現負相關，亦即有重疊成員者，租稅規避行為會降低，隨著重疊人數越和租稅規避行為呈現U字型。
第二章採用國軍退除役官兵輔導委員會（以下簡稱退輔會）資料，推估長期照顧需求與供給分析及其所需經費狀況，有鑑於行政院會於2015年5月15日通過「長期照顧服務法」本文探究未來榮民長期照顧服務是否已經足夠？所需增列經費為何？
採用退輔會資料，推估長期照顧需求與供給分析，研究在實證研究方面，主要下面結論(一)無論採用現行退輔會失能、失智床推估或參考長期照顧服務法調查的失能率據以推估，皆發現未來退輔會的長照供給大於需求，勢必需要尋找解決方式，例如: 改變入住榮家的對象，改善榮民房舍及設施環境，提昇服務品質，提升榮民入住率。(二) 經費方面，若採用若採長期照顧十年計畫補助內容，若為中(低)收入戶，入住長期照顧機構服務，每人每月最多補助18,600元計算，所需經費為2014年對於按照失能率推估失能人口，其中補助中低收入戶或低收入戶，所需經費約為1,688萬，到了2024年補助中低收入戶或低收入戶，經費約為1,255萬；若按入住失能失智床位數估算失能人口，2014年所需補助中低收入戶或低收入戶，經費約為480萬，2024年所需補助經費則為437萬。(三)經費方面，若採投保身分為第六類第一目由退輔會負擔未來入住安養機構所需經費試算，若採用方法一，按照失能率推估失能人口的方式，2014年所需經費為22億8仟萬，至2024年為16億9仟萬；若採用方法二，退輔會入住的失能、失智床推估所需經費6億4千萬，2024年為5億9仟餘萬。

以文找文

This dissertation discusses two issues in public finance: the first part is an empirical study of effect on tax avoidance when the audit and compensation committees overlap themselves in corporations; the second part is a case study of the Veterans Affairs Council, R.O.C. and analysis of the long term care demand and requirements of the Veterans.
The first part of dissertation investigates the membership overlap of audit and compensation committees in listed companies at stock exchange market of year 2013 to 2014, and analyzes if the overlap has an effect on their tax avoidance tendency.
If a corporate lacks of auditing mechanism in its governance structure, the tax avoidance will be hindered which increases the risk of tax management. The purpose of audit committee is to improve the capabilities of financial supervision for Board of Directors, which takes the most responsibility of tax risk management. If the Board of Directors has better management over tax risk, it will benefit the quality of the financial statement, and decrease the tendency of tax avoidance. The establishment of a compensation committee is to suggest adequate compensation and benefit range for managers, supervisors and directors, and avoid them maximizing their own interests by manipulating the earnings. The study argues that if a member works in both audit and compensation committees at the same time, he/she will have better understandings of both compensation policies and the importance of financial statement to a company, as the result, it will have a positive effect on risk management as well as corporate governance.
Previous literature mostly focused on the relationship between audit committee and tax avoidance, the establishment of compensation committee and its impact on quality of financial statement, or the corporate governance’s effect on tax management. Despite Lanis and Richardson (2011) investigated how the composition of Directors of Boards have impact on its corporate governance and aggressive tax planning, there is still little discussion around how the overlap of these two committees will affect tax avoidance and management.
The first part of this dissertation is based on Chandar,Chang and Zheng’s (2012) study, investigates the proportion of audit committee to all members, and then discusses the impact of overlap between audit and compensation committees on tax avoidance. The finding indicates that there is negative relationship between the overlap of the two committees and its tax avoidance behaviors; to be more specifically, if there’s more overlap between those two committees is, the tax avoidance behaviors will be fewer. The study also investigated the relationship between square of overlap between the two committees and its tax avoidance, and discovered that there is U-shape relationship between them.
The second part of the dissertation predicts the long term care demand and need of the veterans, and the budgets in the future based on the data from the Veterans Affairs Council, R.O.C. As Long-term Care Services Act is promulgated in 2015, the long term care policies become an important issue in public finance. The purpose of the study is to investigate whether the long-term care services for the veterans are sufficient, as well as whether more budgets should be added.
The key findings of this study include:
1. Based on either current occupied beds for disability or Dementia veterans from the Veterans Affairs Council, R.O.C. or the disability rate obtained from long term care act survey, there will be excess supply of services provided by Veterans Affairs Council, R.O.C. The recommendation to re-balance the supply and demand could include: adjust the qualifications for people who are eligible to stay at Veterans Home, improve the facilities and environments of Veterans Home so that the veterans will be more willing to move in.
2. According to current Ten-Year Plan for Long-term Care, each low and low-middle income citizen can receive NT dollars &;18, 600 subsidies at maximum each month if they decide to join institutional care service program. Based on the disability rate of the elderly in 2014, the prediction of budget to cover the subsidies should be 16 millions 880 thousand NT dollars; when it comes to year 2024, the government should prepare 12 millions and 550 thousand NT dollars to cover the subsidies; on the other hand, if the prediction on disabled population is based on the occupied beds of disability or Dementia patients, the budget for low and low-middle income of 2014 should be 4 million 800 thousand NT dollars; and it will become 4 million 370 thousand NT dollars in year 2024.
3. Given that the enrolled individuals are veterans or veterans’ dependent household representatives in healthcare program, and the expenses of institutional care are covered by Veterans Affairs Council, R.O.C., the budget predictions will vary: if the disabled population is estimated based on the current disability rate, the budget will be 2,280 million NT dollars in 2014, and 1,690 million NT dollars in 2024; if the prediction is based on the occupied beds of disability or Dementia patients, the budget will be 640 million NT dollars in 2014, and around 590 million NT dollars in 2024.

以文找文

第一篇

英文文獻
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英文網站
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第二篇

英文文獻
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中文調查報告
「2009-2010年國民長期照顧需要調查」，衛生福利部。
鄭文輝、林志鴻（2004），推動長期照護保險可行性之研究，行政院經濟建設委員會委託研究成果報告
葉莉莉、薄景華、翟文英(2009) ，我國長期照顧資源供給調查，行政院經濟建設委員會委託研究。
王雲東主持(2009)，我國長期照護服務需求評估，行政院經濟建設委員會委託。

中文書刊
102年榮民輔導統計要覽，退除役官兵輔導委員會。
中文網路資料
陳柏琪、張靜貞、陳肇男(2014)，臺灣老年長期照顧需求之推計‐‐‐GEMTEE 模型之應用。取自: http://www.econ.sinica.edu.tw。 new window

退輔會統計資料（期刊）網。2015年3月2日下載。取自: http://www.vac.gov.tw/vac/ipredra_57.asp。
內政部簡易生命表。取自:http://sowf.moi.gov.tw/stat/Life/List.html，使用102年生命表。

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