本研究探討醫療財團法人如何利用法制缺失來操縱有效稅率？驗證醫療財團法人是否會透過資本資產購置及醫務收入結餘提撥來操弄有效稅率，同時也提供企業類型、宗教類型及一般類型醫療財團法人之實證證據。研究結果顯示，醫療財團法人確實會利用法制缺失來操縱有效稅率，其中以企業類型之醫療財團法人較會透過增加資本資產購置及提高醫務收入結餘提撥來操縱有效稅率。至於宗教類型及一般類型之醫療財團法人，可能因其較專注於慈善醫療事業，因此比較不會有操縱有效稅率之行為。

This study focuses on how medical foundations use legal loopholes to manipulate effective tax rates. In the paper, we investigate whether medical foundations manipulate effective tax rates through capital expenditures and medical care income allotments. For purposes of the study, we classify medical foundations into three types: business-supported, religiously-supported, and other foundations that are neither business nor religiously supported. Our results show that business-supported medical foundations are more likely to manipulate effective tax rates through capital expenditures and medical care income allotments. Conversely, religiously-supported and other foundations that are more focused on social services are less likely to manipulate effective tax rates.