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題名：家族企業與租稅規劃之關聯性
書刊名：會計學報
作者：林嬌能／許彩蓮
作者(外文)：Lin, Gai-neng／Hsu, Tsai-lien
出版日期：2011
卷期：4:1
頁次：頁23-49
主題關鍵詞：家族企業；租稅規劃；財稅差異；公司治理；Family firms；Tax planning；Book-tax difference；Corporate governance
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(21) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:17
  • 共同引用共同引用:232
  • 點閱點閱:141
本研究以1999到2008年台灣上市櫃公司為研究對象，考量在家族企業型態下，公司從事租稅規劃時，若公司利益與家族利益相競合，其會以公司價值極大化或是從家族利益為考量？相較於非家族企業又是為何？亦即在我國特有的租稅系統與公司治理環境下，家族企業相較於非家族企業是否會從事較多的租稅規劃。租稅規劃雖然對企業有節省成本的利益，但因為其隱避性和複雜性增加了租稅規劃潛在的成本及風險，包括來自管理者隱蔽行動所產生的非稅成本及被國稅局列為選查的對象。 本研究以有效稅率、財稅差異及剩餘財稅差異為租稅規劃代理變數，研究結果發現家族企業相較於非家族企業，會有更多的租稅規劃，與Chen et al.(2010)的結論不一致，我國家族企業業主愈會基於私利而左右公司的租稅規劃，符合Desai and Dharmapala(2006)的利益掠奪假說。現有的文獻指出公司治理，有利於健全企業營運行為，是以考慮加入三項公司治理變數，驗證是否會影響家族企業之租稅規劃。結果顯示，相對於非家族企業，外部機構持股的比率、董事會規模會對家族企業的租稅規劃有所影響，當法人持股比率愈高及董事會規模愈大，家族企業會有較少的租稅規劃，顯示在我國公司治理環境下，外部法人機構、董事會規模存在監督家族企業租稅規劃之治理功能。
This paper examines whether family firms prefer tax planning than non-family firms or not of Taiwan’s listed companies from 1999 to 2008. Tax Planning is a part of corporate operation strategies. A completely tax planning is not just consider about low down tax, either need to consider its nontax cost which include some implicit costs and risk. In Taiwan, the family firms is an important organization type, its high controlling shareholder prevailing situation in which a greater agency conflict between the controlling shareholder and non-controlling shareholders. Such a family enterprise with the characteristics of the company engaged in tax planning, if the company's interests and competing family interests, which will maximize the value of the company or the family interests from consideration? Compared to non-family firms is that? Namely, this research is to explore. In this paper, use three indicators(book-tax difference, residual book-tax difference, effective tax rate) as tax planning proxies. The results show that the relationship between the tax planning and family firms support the hypothesis that family firms have higher tax planning than non-family firms in Taiwan, its contract to the findings of Chen et al.(2010).Therefore, this, in the control of family firms, family firm owners will be based on personal interests and more about the company's tax planning, reflect the family corporate tax planning more in line with the interests of entrenchment hypothesis, consistent with Desai and Dharmapala (2006) findings. The other three corporate governance variables were added to verify whether they will affect the association between family firms and tax planning, regression results show that, compared to non-family firms, the ratio of long-term institutional ownership and the board size have significant effect on the association between family firms and tax planning.
期刊論文
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2.Spooner, G. M.(1986)。Effective Tax Rates from Financial Statements。National Tax Journal，39，293-306。  new window
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4.Desai, Mihir A.、Dyck, Alexander、Zingales, Luigi(2007)。Theft and taxes。Journal of Financial Economics，84(3)，591-623。  new window
5.Gleason, C. A.、Mills, L. F.(2002)。Materiality and Contingent Tax Liability Reporting。The Accounting Review，77(2)，317-342。  new window
6.Lee, H. W.、Figlewicz, R. E.(1999)。Characteristics of Firms that Issue Convertible Debt versus Convertible Preferred Stock。The Quarterly Review of Economics and Finance，39(4)，547-564。  new window
7.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research，13(2)，1-36。  new window
8.Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research，36(2)，343-356。  new window
9.Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics，81(3)，563-594。  new window
10.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。  new window
11.陳明進、林世銘、張天勳(20010400)。The Impact of Tax-Exempt Stock and Land Capital Gains on Corporate Effective Tax Rates。中華會計學刊，2(1)，33-56。new window  new window
12.劉啟群、林世銘、黃德芬(20010400)。Factors Influencing Corporate Effective Tax Rates in Taiwan。中華會計學刊，2(1)，57-84。new window  延伸查詢new window
13.Chen, S.、Chen, X.、Cheng, Q.(2008)。Do family firms provide more or less voluntary disclose?。Journal of Accounting Research，46(3)，499-536。  new window
14.Desai, M. A.、Dharmapala, D.(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics，79(1)，145-179。  new window
15.Graham, J. R.(2000)。How big are the tax benefits of debt?。The Journal of Finance，55(5)，1901-1941。  new window
16.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。  new window
17.Cheng, Qiang、Warfield, Terry D.(2005)。Equity incentives and earnings management。The Accounting Review，80(2)，441-476。  new window
18.林嬋娟、張哲嘉(20090100)。董監事異常變動、家族企業與企業舞弊之關聯性。會計評論，48，1-33。new window  延伸查詢new window
19.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics，58(1/2)，81-112。  new window
20.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。Journal of Law and Economics，26(2)，301-325。  new window
21.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
22.Anderson, Ronald C.、Reeb, David M.(2003)。Founding-family ownership and firm performance: Evidence from the S&P 500。The Journal of Finance，58(3)，1301-1328。  new window
23.洪榮華、陳香如、林慧珍(20070300)。公司治理機制對創新、多角化策略及公司績效之影響--研發密集產業之實證。中山管理評論，15(1)，37-60。new window  延伸查詢new window
24.陳明進(20030100)。我國租稅優惠對營利事業租稅負擔之影響。管理評論，22(1)，127-151。new window  延伸查詢new window
25.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。Journal of Finance，52(2)，737-783。  new window
26.林穎芬、劉維琪(20030400)。從高階主管薪酬的研究探討代理理論在臺灣的適用程度。管理學報，20(2)，365-395。new window  延伸查詢new window
27.Chen, Shuping P.、Chen, Xia、Cheng, Qiang、Shevlin, Terry(2010)。Are family firms more tax aggressive than non-family firms?。Journal of Financial Economics，95(1)，41-61。  new window
28.Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics，91(3)，537-546。  new window
29.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。  new window
30.Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review，84(3)，969-999。  new window
31.陳明進(20020100)。營利事業有效稅率決定因素之實證研究。會計評論，34，57-75。new window  延伸查詢new window
32.黃美祝(20100100)。財稅差異金額大小對國稅局選案查核之影響。會計評論，50，23-55。new window  延伸查詢new window
33.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。  new window
34.McGill, G. A.、Outslay, E.(2004)。Lost in Translation: Detecting Tax Shelter Activity in Financial Statements。National Tax Journal，57(3)，739-756。  new window
35.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。  new window
36.Ayers, B.、Jiang, J.、Yeung, P.(2006)。Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets。The Accounting Review，81(3)，617-652。  new window
37.Chung, R.、Firth, M.、Kim, J.B.(2002)。Corporate governance and market valuation of capital and R&D investments。Review of Financial Economics，12(2)，161-172。  new window
38.Schadewald, M. S.(2005)。Deducting related-party interest and intangible expenses。The Tax Advisor，36(5)，286-295。  new window
39.Yeo, G. H. H.、Tan, P. M. S.、Ho, K. W.、Chen, S. S.(2002)。Corporate ownership structure and the information of earnings。Journal of Business Finance and Accounting，29(7/8)，1023-1046。  new window
40.Hanlon, M.、Slemrod, J.(2009)。What does tax aggressiveness gnal? evidence from stock price reactions to news about tax aggressiveness。Journal of Public Economics，93(1/2)，126-141。  new window
會議論文
1.廖益興、楊清溪、廖秀梅(2005)。公司治理機制與財務報表品質之關聯性研究。new window  延伸查詢new window
研究報告
1.賴基福(2007)。稀釋自有資本法則(Thin Capitalization Rule)對我國稅收的影響分析報告。  延伸查詢new window
2.Hanlon, M.、Mills, L.、Slemrod, J.(2005)。An empirical examination of corporate tax non-compliance。  new window
學位論文
1.陳慧琪(2005)。租稅規劃對租稅公平性影響之研究-以證券交易所得與土地交易所得為例(碩士論文)。東吳大學。  延伸查詢new window
2.黃舒綺(1999)。海外直接投資企業之國際性租稅規劃(碩士論文)。國立中興大學。  延伸查詢new window
3.陳惠貞(2002)。OBU在國際租稅規劃之應用--以個案公司探討。國立政治大學。  延伸查詢new window
4.鄭凱文(2005)。境外公司在遺產稅稅規劃上的應用。國立雲林科技大學。  延伸查詢new window
圖書
1.林嘉焜(200705)。境外公司與OBU操作的第一本書。宏典文化出版。  延伸查詢new window
2.宋秀玲(2006)。移轉訂價(TP)法規介紹。  延伸查詢new window
3.Scholes, M. S.、Wolfson, M. A.、Erickson, M. M.、Maydew, E. L.、Shevlin, T. J.(2005)。Taxes and Business Strategy: A Planning Approach。Upper Saddle River, NJ：Pearson Prentice Hall。  new window
 
 
 
 
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