1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 企業社會責任、策略與避稅之關係
The Relationship among Corporate Social Responsibility, Business Strategy and Tax Avoidance
作者 徐書凡
Hsu, Shu Fan
貢獻者 何怡澄
徐書凡
Hsu, Shu Fan
關鍵詞 租稅規避
企業社會責任
策略
Tax avoidance
Corporate social responsibility
Business strategy
日期 2015
上傳時間 14-Nov-2016 16:06:52 (UTC+8)
摘要 為瞭解企業社會責任、企業策略及避稅之關係，本文以實證方法檢驗之。以Miles and Snow(1978)的策略分類法作為企業策略分類之依據，研究在不同的策略下，企業出具CSR報告書與避稅之關係，並以Hoi et al.(2013)之企業文化及風險管理兩種觀點推估出具報告之原因。研究對象為民國91年至民國102年之國內上市櫃公司，排除性質特殊之金融業。採普通最小平方法進行實證分析，結果顯示如果單看出具CSR報告書與否或單看策略，其與避稅沒有顯著關係。若將三者綜合觀之，有效稅率結果顯示出具CSR報告書之穩健者型企業，以及出具CSR報告書之先驅者型企業，避稅程度都較未出具CSR報告書的分析者型企業為高，故推論出穩健者及先驅者企業出具報告書之目的皆為風險管理。
參考文獻 吳嘉勳，2013，租稅法，台北：華泰文化。
吳德豐、徐麗珍，2010，公司稅務治理與規劃：管理風險，創造價值，台北：資誠企業管理顧問股份有限公司。
吳德豐、張明輝，2014，企業永續DNA-CSR創利，台北：資誠企業管理顧問股份有限公司。
金融監督管理委員會，2014年9月18日，強制上市(櫃)特定公司編製企業社會責任報告書(九月十八日新聞稿)，新北市：金融監督管理委員會。取自http://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=201409180005&aplistdn=ou=news,ou=multisite,ou=chinese,ou=ap_root,o=fsc,c=tw&toolsflag=Y&dtable=News
柯佑隆，2011，股權結構及董事會特性與企業社會責任資訊揭露之關聯性研究，台北大學會計學系碩士論文。
胡憲倫、許家偉、蒲彥穎，2006，策略的企業社會責任: 企業永續發展的新課題，應用倫理研究通訊，第40期(11月)：37-50。
許永聲、陳俊合、曾奕菱，2013，企業社會責任與信用風險評等，會計學報，第5卷第1期(11月)：1-26。
陳彥樺，2014，探討台灣地區企業社會責任報告書之資訊揭露成效與機制，靜宜大學國際企業學系碩士論文。
陳冠志，2011，我國企業社會責任揭露概況與影響因素之探討，國立臺北大學會計學研究所碩士論文。
陳欽春，2006，企業與社會的鑲嵌與接軌：企業社會責任的省思，政府與企業法制關係學術研討會，中華發展基金管理會。
程心瑤，2006，企業責任報告揭露之研究，政治大學會計研究所碩士論文。
江逸之，2006，從觀望到積極，台灣企業重視社會責任，天下雜誌第239期(5月)。
Bentley, K. A., T. C. Omer, and N. Y. Sharp. 2013. Business strategy, audit fees and financial reporting irregularities. Contemporary Accounting Research 30 (2): 780–817.
Bowen, H. R. 2013. Social responsibilities of the businessman. University of Iowa Press.
EU. 2011. Communication from the commission to the European parliament, the council, the European economic and social committee and the committee of the regions. A renewed EU strategy 2011-14 for corporate social responsibility.
Desai, M. A., & Dharmapala, D. 2006. Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145–179.
Desai, M. and Dharmapala, D., 2009. Corporate tax avoidance and firm value. The Review of Economics and Statistics 91 (August): 537–546.
Dyreng, S., M. Hanlon, and E. Maydew. 2008. Long-run corporate tax avoidance. The Accounting Review 83 (January): 61–82.
Dyreng, S., M. Hanlon, and E. Maydew. 2010. The effects of executives on corporate tax avoidance. The Accounting Review 85 (4): 1163–1189.
Fariz Huseynov & Bonnie K. Klamm. 2012. Tax avoidance, tax management and corporate social responsibility, Journal of Corporate Finance 18: 804-827.
Friedman, M. 1970. The social responsibility of business is to increase its profits. The New York Times Magazine, September 13,
Hambrick, D. C. 1983. Some tests of the effectiveness and functional attributes of Miles and Snow’s strategic types. The Academy of Management Journal 26 (1): 5–26.
Handy, C. 2002. What’s a business for? Harvard Business Review(December): 49-55.
Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50 (2):127-178.
Healy, P. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics(7): 85–107.
Higgins, D., Omer, T., and Phillips, J. 2011. Does a firm’s business strategy influence its level of tax avoidance? American Taxation Association Midyear Meeting: JATA Conference.
Higgins, D., Omer, T., and Phillips, J. 2012. Tax avoidance versus aggressiveness: The influence of a firm’s business strategy. Available at SSRN 1727592.
Higgins, D., Omer, T., and Phillips, J. 2014. The influence of a firm’s business strategy on its tax aggressiveness. Contemporary Accounting Research XX: 1-29.
Hoi, C. K., Q. Wu, and H. Zhang. 2013. Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review 88 (6): 2025–2059.
Pei-Hui Hsu, Jared A. Moore, and Donald O. Neubaum. 2014. Tax avoidance, financial experts on the board, and business strategy. Working Paper, California State University, East Bay.
Galbreath, J. 2010. The impact of strategic orientation on corporate social responsibility. International Journal of Organizational Analysis 18(1): 23-40.
Govindarajan and Gupta. 1985. Linking control systems to business unit strategy: Impact on performance. Accounting, Organizations and Society 10 (1): 51-66.
Gupta, S., and K. Newberry. 1997. Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy 16: 1-34.
Ittner, C.D., D.F. Larcker, and M.V. Rajan. 1997. The choice of performance measures in annual bonus contracts. Accounting Review:231-255.
Jensen, M.C., Meckling, W.H., 1976. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3: 305–360.
Jensen, M.C., 1993. The modern industrial revolution, exit, and the failure of internal control systems. Journal of Finance 48: 831–880.
Joos, P. and G. Plesko. 2005. Valuing loss firms. The Accounting Review 80 (3):
847-870.
Lanis, R., and Richardson, G. 2011. The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy 30 (1):50-70.
Lanis, R., and Richardson, G. 2012. Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy. 31(1): 86–108.
Lanis, R., and Richardson, G. 2014. Is corporate social responsibility performance associated with tax avoidance? Journal of Business Ethics. 127(2): 439-457
Loebbecke, J.K., Eining, M.M., Willingham, J.J. 1989. Auditors’ experience with material irregularities: frequency, nature, and detectability. Auditing: A Journal of Practice and Theory 9: 1–28.
March, J. G. 1991. Exploration and exploitation in organizational learning. Organization Science 2 (1): 71–87.
Manzon, G., and Plesko, G. 2002. The relation between financial and tax reporting measures of income. Tax Law Review(55): 175–214.
Porter, M. E., & Kramer, M. R. 2006. Strategy and society: The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12): 78–92.
Miles, R. E., and C. C. Snow. 1978. Organizational strategy, structure and process. New York: McGraw-Hill.
Muhammad Tariq Khan, Naseer Ahmed Khan, Sheraz Ahmed, and Mehfooz Ali. 2012 . Corporate social responsibility(CSR)–definition, concepts and scope (a review). Universal Journal of Management and Social Science 2(July): 41-52.
Porter, M. E. 1980. Competitive Strategy: Techniques for analyzing industries and competitors. New York: The Free Press.
Thomas, A. S., Litschert, R. J., & Ramaswamy, K. 1991. The performance impact of strategy‐manager coalignment: An empirical examination. Strategic management journal, 12(7), 509-522.
Treacy, M., and F. Wiersema. 1995. The discipline of market leaders. Reading, MA: Addison Wesley.
Rego, S. 2003. Tax avoidance activities of U.S. multinational corporations. Contemporary Accounting Research 20 (4): 805–33.
Sikka, P., 2010. Smoke and mirrors: Corporate social responsibility and tax avoidance. Accounting Forum(34): 153–168.
WBCSD. 1999. Corporate Social Responsibility: Meeting changing expectations.
Weisbach, D. A. 2002. An economic analysis of anti-tax-avoidance doctrines. American Law and Economics Review 4 (1): 88–115.
Wilson, R. 2009. An examination of corporate tax shelter participants. The Accounting Review 84 (3): 969–99.
World Bank Institute. 2003. Public policy for corporate social responsibility. 7.
描述 碩士
國立政治大學
會計學系
102353110
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0102353110
資料類型 thesis
dc.contributor.advisor 何怡澄zh_TW
dc.contributor.author (Authors) 徐書凡zh_TW
dc.contributor.author (Authors) Hsu, Shu Fanen_US
dc.creator (作者) 徐書凡zh_TW
dc.creator (作者) Hsu, Shu Fanen_US
dc.date (日期) 2015en_US
dc.date.accessioned 14-Nov-2016 16:06:52 (UTC+8)-
dc.date.available 14-Nov-2016 16:06:52 (UTC+8)-
dc.date.issued (上傳時間) 14-Nov-2016 16:06:52 (UTC+8)-
dc.identifier (Other Identifiers) G0102353110en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/103975-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 102353110zh_TW
dc.description.abstract (摘要) 為瞭解企業社會責任、企業策略及避稅之關係，本文以實證方法檢驗之。以Miles and Snow(1978)的策略分類法作為企業策略分類之依據，研究在不同的策略下，企業出具CSR報告書與避稅之關係，並以Hoi et al.(2013)之企業文化及風險管理兩種觀點推估出具報告之原因。研究對象為民國91年至民國102年之國內上市櫃公司，排除性質特殊之金融業。採普通最小平方法進行實證分析，結果顯示如果單看出具CSR報告書與否或單看策略，其與避稅沒有顯著關係。若將三者綜合觀之，有效稅率結果顯示出具CSR報告書之穩健者型企業，以及出具CSR報告書之先驅者型企業，避稅程度都較未出具CSR報告書的分析者型企業為高，故推論出穩健者及先驅者企業出具報告書之目的皆為風險管理。zh_TW
dc.description.tableofcontents 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究流程 4
第二章 文獻探討與假設發展 6
第一節 企業社會責任 7
第二節 企業社會責任與避稅 11
第三節 企業策略與避稅 14
第四節 企業社會責任與策略 19
第三章 研究方法 23
第一節 研究模型 23
第二節 變數定義說明 24
第三節 資料來源及樣本篩選過程 34
第四章 實證結果 37
第一節 樣本敘述統計 37
第二節 模型檢定 43
第三節 普通最小平方法實證結果 45
第四節 額外分析 50
第五章 結論與建議 61
第一節 結論與建議 61
第二節 研究限制 62		zh_TW
dc.format.extent 1608474 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0102353110en_US
dc.subject (關鍵詞) 租稅規避zh_TW
dc.subject (關鍵詞) 企業社會責任zh_TW
dc.subject (關鍵詞) 策略zh_TW
dc.subject (關鍵詞) Tax avoidanceen_US
dc.subject (關鍵詞) Corporate social responsibilityen_US
dc.subject (關鍵詞) Business strategyen_US
dc.title (題名) 企業社會責任、策略與避稅之關係zh_TW
dc.title (題名) The Relationship among Corporate Social Responsibility, Business Strategy and Tax Avoidanceen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 吳嘉勳，2013，租稅法，台北：華泰文化。
吳德豐、徐麗珍，2010，公司稅務治理與規劃：管理風險，創造價值，台北：資誠企業管理顧問股份有限公司。
吳德豐、張明輝，2014，企業永續DNA-CSR創利，台北：資誠企業管理顧問股份有限公司。
金融監督管理委員會，2014年9月18日，強制上市(櫃)特定公司編製企業社會責任報告書(九月十八日新聞稿)，新北市：金融監督管理委員會。取自http://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=201409180005&aplistdn=ou=news,ou=multisite,ou=chinese,ou=ap_root,o=fsc,c=tw&toolsflag=Y&dtable=News
柯佑隆，2011，股權結構及董事會特性與企業社會責任資訊揭露之關聯性研究，台北大學會計學系碩士論文。
胡憲倫、許家偉、蒲彥穎，2006，策略的企業社會責任: 企業永續發展的新課題，應用倫理研究通訊，第40期(11月)：37-50。
許永聲、陳俊合、曾奕菱，2013，企業社會責任與信用風險評等，會計學報，第5卷第1期(11月)：1-26。
陳彥樺，2014，探討台灣地區企業社會責任報告書之資訊揭露成效與機制，靜宜大學國際企業學系碩士論文。
陳冠志，2011，我國企業社會責任揭露概況與影響因素之探討，國立臺北大學會計學研究所碩士論文。
陳欽春，2006，企業與社會的鑲嵌與接軌：企業社會責任的省思，政府與企業法制關係學術研討會，中華發展基金管理會。
程心瑤，2006，企業責任報告揭露之研究，政治大學會計研究所碩士論文。
江逸之，2006，從觀望到積極，台灣企業重視社會責任，天下雜誌第239期(5月)。
Bentley, K. A., T. C. Omer, and N. Y. Sharp. 2013. Business strategy, audit fees and financial reporting irregularities. Contemporary Accounting Research 30 (2): 780–817.
Bowen, H. R. 2013. Social responsibilities of the businessman. University of Iowa Press.
EU. 2011. Communication from the commission to the European parliament, the council, the European economic and social committee and the committee of the regions. A renewed EU strategy 2011-14 for corporate social responsibility.
Desai, M. A., & Dharmapala, D. 2006. Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145–179.
Desai, M. and Dharmapala, D., 2009. Corporate tax avoidance and firm value. The Review of Economics and Statistics 91 (August): 537–546.
Dyreng, S., M. Hanlon, and E. Maydew. 2008. Long-run corporate tax avoidance. The Accounting Review 83 (January): 61–82.
Dyreng, S., M. Hanlon, and E. Maydew. 2010. The effects of executives on corporate tax avoidance. The Accounting Review 85 (4): 1163–1189.
Fariz Huseynov & Bonnie K. Klamm. 2012. Tax avoidance, tax management and corporate social responsibility, Journal of Corporate Finance 18: 804-827.
Friedman, M. 1970. The social responsibility of business is to increase its profits. The New York Times Magazine, September 13,
Hambrick, D. C. 1983. Some tests of the effectiveness and functional attributes of Miles and Snow’s strategic types. The Academy of Management Journal 26 (1): 5–26.
Handy, C. 2002. What’s a business for? Harvard Business Review(December): 49-55.
Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50 (2):127-178.
Healy, P. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics(7): 85–107.
Higgins, D., Omer, T., and Phillips, J. 2011. Does a firm’s business strategy influence its level of tax avoidance? American Taxation Association Midyear Meeting: JATA Conference.
Higgins, D., Omer, T., and Phillips, J. 2012. Tax avoidance versus aggressiveness: The influence of a firm’s business strategy. Available at SSRN 1727592.
Higgins, D., Omer, T., and Phillips, J. 2014. The influence of a firm’s business strategy on its tax aggressiveness. Contemporary Accounting Research XX: 1-29.
Hoi, C. K., Q. Wu, and H. Zhang. 2013. Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review 88 (6): 2025–2059.
Pei-Hui Hsu, Jared A. Moore, and Donald O. Neubaum. 2014. Tax avoidance, financial experts on the board, and business strategy. Working Paper, California State University, East Bay.
Galbreath, J. 2010. The impact of strategic orientation on corporate social responsibility. International Journal of Organizational Analysis 18(1): 23-40.
Govindarajan and Gupta. 1985. Linking control systems to business unit strategy: Impact on performance. Accounting, Organizations and Society 10 (1): 51-66.
Gupta, S., and K. Newberry. 1997. Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy 16: 1-34.
Ittner, C.D., D.F. Larcker, and M.V. Rajan. 1997. The choice of performance measures in annual bonus contracts. Accounting Review:231-255.
Jensen, M.C., Meckling, W.H., 1976. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3: 305–360.
Jensen, M.C., 1993. The modern industrial revolution, exit, and the failure of internal control systems. Journal of Finance 48: 831–880.
Joos, P. and G. Plesko. 2005. Valuing loss firms. The Accounting Review 80 (3):
847-870.
Lanis, R., and Richardson, G. 2011. The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy 30 (1):50-70.
Lanis, R., and Richardson, G. 2012. Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy. 31(1): 86–108.
Lanis, R., and Richardson, G. 2014. Is corporate social responsibility performance associated with tax avoidance? Journal of Business Ethics. 127(2): 439-457
Loebbecke, J.K., Eining, M.M., Willingham, J.J. 1989. Auditors’ experience with material irregularities: frequency, nature, and detectability. Auditing: A Journal of Practice and Theory 9: 1–28.
March, J. G. 1991. Exploration and exploitation in organizational learning. Organization Science 2 (1): 71–87.
Manzon, G., and Plesko, G. 2002. The relation between financial and tax reporting measures of income. Tax Law Review(55): 175–214.
Porter, M. E., & Kramer, M. R. 2006. Strategy and society: The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12): 78–92.
Miles, R. E., and C. C. Snow. 1978. Organizational strategy, structure and process. New York: McGraw-Hill.
Muhammad Tariq Khan, Naseer Ahmed Khan, Sheraz Ahmed, and Mehfooz Ali. 2012 . Corporate social responsibility(CSR)–definition, concepts and scope (a review). Universal Journal of Management and Social Science 2(July): 41-52.
Porter, M. E. 1980. Competitive Strategy: Techniques for analyzing industries and competitors. New York: The Free Press.
Thomas, A. S., Litschert, R. J., & Ramaswamy, K. 1991. The performance impact of strategy‐manager coalignment: An empirical examination. Strategic management journal, 12(7), 509-522.
Treacy, M., and F. Wiersema. 1995. The discipline of market leaders. Reading, MA: Addison Wesley.
Rego, S. 2003. Tax avoidance activities of U.S. multinational corporations. Contemporary Accounting Research 20 (4): 805–33.
Sikka, P., 2010. Smoke and mirrors: Corporate social responsibility and tax avoidance. Accounting Forum(34): 153–168.
WBCSD. 1999. Corporate Social Responsibility: Meeting changing expectations.
Weisbach, D. A. 2002. An economic analysis of anti-tax-avoidance doctrines. American Law and Economics Review 4 (1): 88–115.
Wilson, R. 2009. An examination of corporate tax shelter participants. The Accounting Review 84 (3): 969–99.
World Bank Institute. 2003. Public policy for corporate social responsibility. 7.		zh_TW