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題名：獨立董事在企業租稅規劃的監督效果
書刊名：會計審計論叢
作者：林嬌能
作者(外文)：Lin, Gai-neng
出版日期：2016
卷期：6:1
頁次：頁55-86
主題關鍵詞：獨立董事；會計專家獨立董事；租稅規劃；公司治理；Independent director；Tax planning；Corporate governance；Accounting expert director
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(8) 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:7
  • 共同引用共同引用:158
  • 點閱點閱:83
本研究旨在探討企業設置獨立董事對企業租稅規劃的監督效果。本研究以我國 2008年至 2014年上市櫃企業為研究對象，以當期所得稅費用有效稅率、所得稅費用有效稅率與財稅差異等三種租稅規劃代理變數與企業是否設立獨立董事之相關性，來評估設置獨立董事是否對租稅規劃具有監督效果。 研究成果顯示，有設立獨立董事的企業相較於未設置獨立董事的企業，其當期所得稅費用之有效稅率、所得稅費用有效稅率為較高，財稅差異較小，顯示設置獨立董事確實有監督企業租稅規劃的作用。 其次，本研究以有設置獨立董事之企業為樣本對象，並探討上述三種租稅規劃代理變數與企業設立會計專家獨立董事之相關性，結果發現設置會計專家獨立董事相較於其他專業獨立董事企業之租稅規劃較低。最後，席次控制比率較高或者屬家族企業時，會使獨立董事與租稅規劃之相關性降低，不利於獨立董事對租稅規劃之監督。
This study investigated the supervision effects of independent directors on corporate tax planning during 2008-2014 in Taiwan. Three tax planning proxy variables such as current effective tax rate, income tax expense effective tax rate, or book-tax difference, have been used to investigate if the supervisory effect of independent director influences tax planning behavior. Consistent with the supervision function, this study found that in firms employed more independent directors the likelihood of engaging in tax planning was lower. This study also found that independent directors with expertise in accounting had a better supervisory effect compared to other independent directors. Finally, in firms with a higher ratio of control interest directors on the board or in family firms the relationship between independent directors and tax planning was inversely affected, as supervision by independent directors of tax planning is seldom conducted in these types of firms.
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會議論文
1.許崇源、朱全斌(2006)。獨立董事及外部董事功能之研究。2006會計理論與實務研討會。台北市：東吳大學會計系。1-23。  延伸查詢new window
2.Dunbar, A.、Higgins, D. M.、Phillips, J. D.、Plesko, G. A.(2010)。What do measures of tax aggressiveness measure?。Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association，18-26。  new window
研究報告
1.Balakrishnan, K.、Blouin, J.、Guay, W.(2014)。Does tax aggressiveness reduce corporate transparency?。London Business School。  new window
2.Blaylock, B. S.(2012)。Do managers extract economically significant rents through tax aggressive transactions?。Oklahoma State University。  new window
3.Chang, H.、Chen, X.、Zhou, N.(2013)。Determinants and consequences of audit committee effectiveness: Evidence from China。Drexel University (USA)：Shanghai Jiao Tong University (China)：State University of New York at Binghamton (USA)。  new window
4.Hanlon, M.、Maydew, E. L.、Saavedra, D.(2016)。The taxman cometh: Does tax uncertainty affect corporate cash holdings?。Massachusetts Institute of Technology：University of North Carolina at Chapel Hill：UCLA Anderson School of Management。  new window
5.Lietz, G. M.(2013)。Tax avoidance vs. tax aggressiveness: A unifying conceptual framework。University of Münster。  new window
6.Watson, L.(2011)。Corporate social responsibility, tax avoidance, and tax aggressiveness。The Pennsylvania State University。  new window
學位論文
1.Siegfried, J. J.(1972)。The relationship between economic structure and the effect of political influence: Empirical evidence from the federal corporation income tax program(博士論文)。University of Wisconsin。  new window
2.林冠醇(2009)。獨立董監事專業背景與盈餘管理之關聯性(碩士論文)。臺灣大學。  延伸查詢new window
圖書
1.Scholes, M. S.、Wolfson, M. A.、Erickson, M. M.、Maydew, E. L.、Shevlin, T. J.(2009)。Taxes and Business Strategy: A Planning Approach。Upper Saddle River, NJ：Pearson Prentice Hall。  new window
其他
1.Ernst and Young(2011)。2011-12 Tax Risk and Controversy Survey，http://www.ey.com/GL/en/Services/Tax/2011-12-Tax-risk-and-controversy-survey。  new window
2.KPMG(2012)。Is Governance Keeping Pace?，http://www.kpmg.com/BM/en/IssuesAndInsights/ArticlesPublications/Documents/Advisory/IsGovernancekeepingpace.pdf。  new window
圖書論文
1.Freise, A.、Link, S.、Mayer, S.(2008)。Taxation and corporate governance--The state of the art。Tax and Corporate Governance。Berlin, Brandenburg：Springer-Verlag。  new window
 
 
 
 
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