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題名：法人董事與企業避稅：臺灣股票市場之實證研究
書刊名：證券市場發展季刊
作者：魏妤珊 引用關係／邱敬貿／黃淑惠
作者(外文)：Wei, Yu-shan／Chiu, Junmao／Huang, Shwu-huei
出版日期：2015
卷期：27:4=108
頁次：頁1-42
主題關鍵詞：法人董事；公司治理；有效稅率；財稅差異；避稅；Legal entity directors；Corporate governance；Effective tax rates；Book-tax difference；Tax aggressiveness
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(11) 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:9
  • 共同引用共同引用:140
  • 點閱點閱:33
本研究探討法人董事設置以及公司治理機制是否會影響公司企業避稅程度。研究結果發現，法人董事席次比例愈高的公司，避稅可能性亦隨之提高。反之，官股董監事比例提高，能夠抑制企業避稅行為。此外，當企業集團控制型態為單一家族，法人董事席次比率愈高，愈會進行避稅；當集團企業法人代表董事與關係人交易相互作用下，亦會顯著增加企業避稅行為。研究也發現，公司治理機制會影響企業避稅，提高獨立董事比率、董監持股比率越高以及降低經理人董監席次比率，均可減少公司避稅行為。本研究顯示在法人董事制度下衍生對董事會效能及公司治理的不良影響。
This study examines whether the legal entity director and corporate governance mechanisms affect tax aggressiveness in Taiwan stock market. The empirical results show that higher legal entity directors could increase tax aggressiveness and the legal entity directors held by government could decrease tax aggressiveness. In addition, when the group enterprise controls by the family member or higher related party transactions, higher legal entity directors could increase tax aggressiveness more significantly. Finally, higher independent director, higher shareholding by directors and supervisors, and lower ratio of directors and supervisors held by manager could lead to decrease tax aggressiveness.
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圖書
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圖書論文
1.Avi-Yonah, R. S.(2008)。Corporate Social Responsibility and Strategic Tax Behavior。Tax and Corporate Governance。Berlin, Heidelberg：Springer-Verlag。  new window
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