極端之租稅規避活動可能導致較高之受查、受罰與聲譽風險。又由一企業之經營策略，可觀察該企業決定如何於選定市場中競爭，且部分上展現了該企業承擔風險與不確定性之意願。因此企業願意承受之風險越高，可能亦較願意從事較激進之租稅規避活動。亦即研究一企業之策略決策，就某種程度而言應可反映企業之租稅規避程度。此外，企業之治理單位，例如：董事會，於企業策略選擇扮演重要角色，因此，分析組織之公司治理特性亦應有助於解釋其租稅規避程度之高低。
針對2001至2011年台灣上市櫃公司實證結果，本研究得到以下結論：(1) 相對於採攻擊者策略之企業，採防禦者策略之企業之有效稅率偏高，表示其從事較低程度之租稅規避活動。(2) 組織之帳面有效稅率顯著受到董監席次控制比例、董監持股比率及經理人持股等三項本研究所採董事會特性為主之公司治理變數所影響。 / A firm’s choice of business-level strategy are likely to determine the level of tax avoidance because the firm strategies are, in part, based on a firm’s willingness to deal with risk and uncertainty. In addition, a firm’s board of directors is influential toward a firm’s major business strategies. Since a firm’s strategies are based on its intent to deal with risks, the choice made by the firm may be able to represent its governance unit’s willingness to bear risks. Therefore, this paper examines to what extent a Taiwanese firm’s business-level strategy and corporate governance characteristics affect its level of tax avoidance.
This paper finds that defender firms tend to engage in less tax avoidance than prospector firms, as demonstrated by higher book effective tax rates. This paper also finds that firms with higher voting power hold by the ultimate controlling owner within the board of directors and supervisors tend to have higher book effective tax rates, which suggests lower level of tax avoidance activities. On the contrast, those firms with directors, supervisors, and managers holding more share interests tend to have a lower book effective tax rate, which indicates the firm engages in more tax avoidance activities.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0099353020 |
| Creators | 余安婷 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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