企業社會責任、公司逃漏稅與利潤稅的中立性

Abstract

本文建構一個包含企業社會責任（corporate social responsibility，CSR）活動的公司逃漏稅模型來探討公司的逃漏稅決策與生產決策是否具有可分性（separability）以及利潤稅是否具有中立性（neutrality）。依據本文的研究顯示：利潤稅的中立性以及逃漏稅決策與生產決策的可分性，將會因為廠商的租稅逃漏行為被揭露對CSR投入產生外溢效果而無法成立。

This paper constructs a corporate tax evasion model that includes corporate social responsibility (CSR)activities to explore whether the tax evasion and production decisions are separable and whether the profit tax is neutral. According to the research in this paper, the neutrality of profit tax and the separability of tax evasion decision and production decision will not hold when the corporate tax evasion is caught and thus generates a spillover effect on CSR investment.