公司組織以增資及提高董事、監察、執業股東酬勞以規避稅負，造成稅源的流失 及租稅負擔不公平之現象。探究其原因乃法令及查核方式之缺失，而公司鑽研法令漏洞規避 稅負之技巧益見高明，逃漏稅額日漸嚴重。 本研究報告即針對法令規定之缺失及公司組織規避稅負方式深入探討，並提出改進建議，以 期達到課稅公平及健全租稅制度。

　　　　　Corporations avoid taxes to make a larger profit and to increase the income of board of trustees. managers, and stockholders. As a result, not enough taxes are collected by the IRS (Internal Revenue Service). An imbalance in collecting taxes exists among corporations. This is caused by corporations slipping through the loopholes of the existing tax laws. Corporations' techniques in avoiding taxes are clever, which is a serious problem. This paper discusses the loopholes in tax laws and the ways corporations avoid taxes. Suggestions on improving the tax laws will also be discussed.