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題名：所得稅變革及盈餘管理對企業租稅規劃之影響：公司治理角色
書刊名：中華會計學刊
作者：汪瑞芝 引用關係／許明智
作者(外文)：Wang, Jui-chih／Hsu, Ming-zhi
出版日期：2016
卷期：12:2
頁次：頁267-314
主題關鍵詞：所得稅制改革；盈餘管理；公司治理；有效稅率；Income tax system reform；Earnings management；Corporate governance；Effective tax rates
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(6) 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:4
  • 共同引用共同引用:157
  • 點閱點閱:23
本文探討我國所得稅制改革、盈餘管理及公司治理對有效稅率之影響；研究結果顯示，2010年營所稅率由25%下降至17%，因直接受惠於營利事業，大幅減輕企業租稅負擔，降低其有效稅率。再者，本文以裁決性應計數代理盈餘管理行為，研究結果顯示裁決性應計數愈大時，以降低租稅負擔為目的之盈餘管理行為愈大，將使得公司有效稅率下降。最後，本文探討良好的公司治理機制是否能有效減少管理階層不當盈餘管理行為，進而增加企業有效稅率；實證結果發現，機構投資人持股率愈高時，因實際參與企業營運的人愈多且專業程度愈高，愈能抑制管理階層之盈餘管理行為，降低不當租稅規劃，進而提高企業有效稅率。
This study investigates the relationship among income tax system reform, earnings management, and corporate governance on the effective tax rate. Taiwan’s government has amended its income tax law and reduced the income tax rate to 17% in 2010, in which the income tax is deflating the effective tax rate. This study further used discretionary accruals to proxy for earnings management behavior, showing that management of a business with more discretionary accruals targets reducing the tax burden through earnings management behavior, with greater earnings management implying a decline in the effective tax rate. Finally, we looked at whether good corporate governance mechanisms can effectively reduce the improper tax planning of earnings manipulation and increase the effective tax rate. We found that the characteristics that help better inhibit management’s earnings management behavior, reduce inappropriate tax planning, and increase the effective tax rate include a higher institutional investors holding ratio with more discretionary accruals, as well as more people who understand the actual operations and have more professional knowledge.
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研究報告
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學位論文
1.鄧佳文(2012)。營利事業所得稅調降對公司股利政策之影響(碩士論文)。國立成功大學。  延伸查詢new window
2.李明威(2009)。移轉訂價查核準則實施對公司有效稅率之影響(碩士論文)。東吳大學。  延伸查詢new window
3.許佳純(2013)。營利事業所得稅稅率連續調降事件之股價異常報酬反應之研究(碩士論文)。東吳大學。  延伸查詢new window
4.黃治齊(2010)。營利事業所得稅稅率調降之市場反應研究─功能固著假說檢驗(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Davidson, S. D.、Stickney, C. P.、Weil, R. L.(1987)。Accounting: The Language of Business。New York。  new window
 
 
 
 
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