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https://ah.lib.nccu.edu.tw/handle/140.119/139886
題名: | 員工流動率與非主管員工薪資對公司避稅之影響 The Effects of Employee Turnover and Nonmanagement Employee Salaries on Corporate Tax Avoidance |
作者: | 陳明進 Chen, Ming-Chin 李桓伊 Li, Huan-Yi |
貢獻者: | 會計系 | 關鍵詞: | 員工流動率;員工薪資;公司避稅 employee turnover;nonmanagement employee salary;corporate tax avoidance |
日期: | Aug-2021 | 上傳時間: | 12-Apr-2022 | 摘要: | 員工人力資本是公司重要的智慧資本,員工流動與員工薪酬一向是公司重要的管理課題,而為了改善公司治理揭露品質並強化企業社會責任,我國上市櫃公司已開始揭露非擔任主管職務之員工薪資資訊。本文探討員工流動率、非主管員工薪資與公司避稅之關聯。本文以2010年到2019年我國上市上櫃公司為研究對象,實證結果顯示,員工流動率愈大之公司,較不會從事租稅規避行為。其次,本文亦發現,非主管之全時員工薪資愈大之公司,較不會從事租稅規避行為。 Employee human capital is a key corporate intellectual asset; thus, employee turnover and salaries are important to corporate human resource management. To strengthen the disclosure of corporate governance information and corporate social responsibility, Taiwanese listed and over-the-counter (OTC) companies are required to disclose information about the salaries of full-time nonmanagement employees. Using the sample of Taiwanese listed and OTC companies from 2010 to 2019, we investigate the relations between employee turnover, salaries of full-time nonmanagement employees, and corporate tax avoidance. We find that firms with higher employee turnover tend to have lower corporate tax avoidance. Further, firms with higher salaries for full-time nonmanagement employees tend to have lower corporate tax avoidance. |
關聯: | 管理學報, Vol.38, No.2, pp.175-202 | 資料類型: | article | DOI: | https://doi.org/10.6504/JMBR.202106_38(2).0002 |
Appears in Collections: | 期刊論文 |
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