財稅差異金額大小對國稅局選案查核之影響__臺灣人文及社會科學引文索引資料庫

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題名：	財稅差異金額大小對國稅局選案查核之影響
書刊名：	會計評論
作者：	黃美祝
作者(外文)：	Huang, Mei-juh
出版日期：	2010
卷期：	50
頁次：	頁23-55
主題關鍵詞：	財稅差異；選案查核；低報稅額；Book-tax difference；Audit selection；Underreported tax liability
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(23) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:19 共同引用:74 點閱:129

本研究利用民國89年及90年台灣營利事業所得稅申報及查核資料來檢視企業財稅差異大小與國稅局選案查核間之關係，並探討財稅差異較大之企業是否會被國稅局偵測出更多之低報稅額。實證結果顯示財稅差異愈大之企業，國稅局愈會合理懷疑該企業有進行盈餘管理或租稅管理行為，故對於財稅差異愈大之企業會施以較高的查核率，並且可從中偵查出更多的低報稅額。藉由本文結果企業將可瞭解將財稅差異金額擴大雖可美化公司帳面盈餘並可節省稅負，但此舉是需要付出代價的。因此本文結果對於目前持續從事盈餘管理及租稅管理之企業而言應能有所警惕。

以文找文

This study uses 2000 and 2001 Taiwan's business income tax returns data to examine the effect of firms' book-tax differences on the audit probabilities of tax authority, and to investigate the relationship between firms' book-tax differences and the magnitude of the detected underreported tax liabilities. The empirical results reveal that the more book income exceeds taxable income, the more evidence that the tax authority may have against the firms with aggressive tax reporting. Therefore, this study finds that the audit probabilities of tax authority increase as book-tax differences of firms increase. And conditional on being selected for audit, firms with larger book-tax differences are more likely to have detected understatements of tax liability. This study provides evidences that firms cannot costlessly maximize financial reporting benefits and tax savings independently. Therefore, the results of this study may be used to warn firms from engaging in aggressive financial and tax reporting.

以文找文

期刊論文
1.	陳明進(20060600)。稽徵機關稅務查核對營利事業短漏報所得之影響。經濟論文，34(2)，213-250。延伸查詢
2.	Alm, J.、Blackwell, C.、Mckee, M.(2004)。Audit Selection and Firm Compliance with a Broad-based Sales Tax。National Tax Journal，57(2)，209-227。
3.	Chan, K. H.、Mo, P. L.(2000)。Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China's Developing Economy。The Accounting Review，75(4)，469-484。
4.	Erard, Brian(1993)。Taxation with Representation: An Analysis of the Role of Tax Practitioners in Tax Compliance。Journal of Public Economics，52(2)，163-197。
5.	Plesko, George A.(2004)。Corporate Tax Avoidance and the Properties of Corporate Earnings。National Tax Journal，57(3)，729-737。
6.	Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research，36(2)，343-356。
7.	Hanlon, Michelle(2005)。The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences。The Accounting Review，80(1)，137-166。
8.	Mills, L. F.、Newberry, K. J.、Trautman, W. B.(2002)。Trends in book-tax income and balance sheet differences。Tax Notes，96(8)，1109-1124。
9.	Shevlin, T. J.(2002)。Commentary: Corporate tax shelters and book-tax differences。Tax Law Review，55(3)，427-443。
10.	黃美祝、林世銘、陳國泰(20050400)。The Effects of the Integrated Income Tax System and CPA Tax Attestation on Corporate Tax Noncompliance。中華會計學刊，5(2)，207-236。
11.	Kahneman, D.、Tversky, A.(1979)。Prospect theory: An analysis of decision under risk。Econometrica，47(2)，263-291。
12.	張敏蕾、黃德芬(20071100)。遞延所得稅費用策略性調控與公司盈餘管理行為。當代會計，8(2)，181-207。延伸查詢
13.	Ball, Ray、Kothari, Sagar P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics，29(1)，1-51。
14.	Watts, Ross L.(2003)。Conservatism in Accounting Part 2: Evidence and Research Opportunities。Accounting Horizons，17(4)，287-301。
15.	Frank, Mary M.、Lynch, Luann J.、Rego, Sonja O.(2009)。Tax reporting aggressiveness and its relation to aggressive financial reporting。The Accounting Review，84(2)，467-496。
16.	陳明進、蔡麗雯(20061200)。財稅所得差異決定因素及課稅所得推估之研究。管理學報，23(6)，739-763。延伸查詢
17.	Alm, James、Bahl, Roy、Murray, Matthew N.(1993)。Audit selection and income tax underreporting in the tax compliance game。Journal of Development Economics，42(1)，1-33。
18.	Clotfelter, Charles T.(1983)。Tax Evasion and Tax Rates: An Analysis of Individual Returns。The Review of Economics and Statistics，65(3)，363-373。
19.	Erard, Brian(1997)。Self-selection with measurement errors: a microeconometric analysis of the decision to seek tax assistance and its implications for tax compliance。Journal of Econometrics，81(2)，319-356。
20.	林惠玲(19970300)。設限依變數計量模型之設定與選擇--臺灣電子電器業R&D模型之應用。經濟論文叢刊，25(1)，73-94。延伸查詢
21.	Manzon, Gil B. Jr.、Plesko, George A.(2002)。The Relation between Financial and Tax Reporting Measures of Income。Tax Law Review，55(2)，175-214。
22.	林世銘(20001000)。CPA Attested Tax Returns and Tax Evasion。中華會計學刊，1，15-36。延伸查詢
23.	Badertscher, B. A.、Phillips, J. D.、Pincus, M.、Rego, S. O.(2009)。Earnings management strategies and the trade-off between tax benefits and detection risk: to conform or not to conform?。The Accounting Review，84(1)，63-97。
24.	Cloyd, C. Bryan、Pratt, Jamie、Stock, Toby(1996)。The use of financial accounting choice to support aggressive tax positions: Public and private firms。Journal of Accounting Research，34(1)，23-43。
25.	McGill, G. A.、Outslay, E.(2004)。Lost in Translation: Detecting Tax Shelter Activity in Financial Statements。National Tax Journal，57(3)，739-756。
26.	Phillips, John D.、Pincus, Morton、Rego, Sonja O.(2003)。Earnings management: new evidence based on deferred tax expense。The Accounting Review，78(2)，491-521。
27.	Hanlon, M.、Laplante, S.、Shevlin, T.(2005)。Evidence on the possible information loss of conforming book income and taxable income。Journal of Law and Economics，48(2)，407-442。
28.	Mills, L., and G. A. Plesko(2003)。Bridging the reporting gap: A proposal for more information reconciling of book and tax income。National Tax Journal，56，865-893。
29.	Mills, L., and K. Newberry(2001)。The influence of tax and non-tax costs on book-tax reporting differences: Public and private firms。Journal of the American Taxation Association，23，1-19。
30.	Mills, L., and R. Sansing(2000)。Strategic tax and financial reporting decisions: Theory and evidence。Contemporary Accounting Research，17，85-106。
31.	Murray, M. N.(1995)。Sales tax compliance and audit selection。National Tax Journal，48，515-530。
32.	Ali, A., and L. Hwang(2000)。Country-specific factors related to financial reporting and the relevance of accounting data。Journal of Accounting Research，38，1-21。
33.	Chang, O. H., and J. J. Schultz(1990)。The income tax withholding phenomenon: Evidence from TCMP data。The Journal of the American Taxation Association，12，88-93。
34.	Cloyd, B.(1995)。The effects of financial accounting conformity on recommendations of tax preparers。The Journal of the American Taxation Association，17，50-70。
35.	Guenther, D., E. Maydew, and S. Nutter(1997)。Financial reporting, tax costs, and book-tax conformity。Journal of Accounting and Economics，23，225-248。
36.	Guenther, D., and D. Young(2000)。The a ssociation between financial accounting measures and real economic activity: A multinational study。Journal of Accounting and Economics，29，53-72。

會議論文
1.	Plesko, George A.,(2000)。Book-Tax Differences and the Measurement of Corporate Income。Washington, DC：National Tax Association。171-176。
2.	林松宏、羅文振(2007)。盈餘中應計項目組成因子持續性與市場評價之研究：以財稅重大差異公司為例。2007會計理論與實務研討會。延伸查詢

研究報告
1.	Joos, P.、Pratt, J.、Young, S. D.(2003)。Using Deferred Taxes to Detect Earnings Management: Further Evidence。Massachusetts Institute of Technology。
2.	Hanlon, M., E. L. Maydew, and T. Shevlin(2006)。Book-tax conformity and the information content of earnings。
3.	Heltzer, W.(2008)。Conservatism and book-tax differences。

學位論文
1.	Bradley, C. F.(1994)。An empirical investigation of factors affecting corporate tax compliance behavior。

圖書
1.	Penman, Stephen. H.(2001)。Financial Statement Analysis and Security Valuation。New York, NY：McGraw-Hill Irwin。
2.	Greene, W. H.(2000)。Econometric Analysis。New York：Macmillan。

圖書論文
1.	Rice, E. M.(1992)。The corporate tax gap: Evidence on tax compliance by small corporations。Why People Pay Taxes: Tax Compliance and Enforcement。University of Michigan Press。
2.	Desai, M. A.(2003)。The Divergence between Book and Tax Income。Tax Policy and the Economy。Cambridge, MA：MIT Press。

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