本研究藉由最低稅負制度之施行，進行觀察企業以租稅為誘因之盈餘管理議題。研究主題有三項：因應新稅制之租稅規劃活動；極大化股東稅後報酬為重要之考量；租稅成本與非稅成本相衝突之權衡。本研究之實證結果顯示：一、我國上市櫃公司為善用投資抵減稅額與虧損扣抵之抵稅權，及避免有價證券之租稅負擔，而存在租稅規劃之現象。二、外資股東及公益法人股東之稅後利益並非主導上市櫃公司決策之最重要的考量因素。三、我國上市櫃公司對於企業組織維持之考量，限制了租稅規劃之空間。 / This study investigates how profit-seeking enterprises manage earnings in response to the newly enacted tax system using data from the companies listed by TSEC & OTC. The Income Basic Tax Act imposes a basic tax similar to an alternative minimum tax and the implementation of this Act will enforce payment of a certain amount of basic taxes on taxpayers. The empirical results show that stocks of tax credits and deductions and unrealized gains of securities are associated with taxpayers’ earnings management. In addition, the results indicate that there is no relationship between earnings management and shares holdings owned by foreigners/organizations（or institutions）. Finally, the results suggest that there is trade-off between non-tax consideration and earnings management.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0094353050 |
| Creators | 蔡璦如 |
| 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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