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題名 反避稅租稅改革對企業租稅負擔及避稅行為之影響
The impact of anti - avoidance tax reform on tax burden and tax avoidance作者 黃竑傑
Hunag, Hung Chieh貢獻者 郭弘卿
黃竑傑
Hunag, Hung Chieh關鍵詞 反避稅
移轉訂價
反資本弱化
租稅協定
Anti-avoidance
Transfer pricing
Anti-thin capitalization
Tax treaty日期 2017 上傳時間 10-Aug-2017 09:40:59 (UTC+8) 摘要 過往的國際租稅制度設計著重於避免雙重課稅以消除經貿交流所產生之障礙，然而當今因資訊科技快速發展使得新興商業模式興起，跨國交易手法複雜且創新，此套國際租稅制度已逐漸無法滿足當今新型態稽徵之需求，常造成各國稅捐之流失。因此，國際租稅制度的理念已由過往的避免雙重課稅轉換為現今的避免雙重不課稅，而跨國反避稅風潮也由此而生。我國於跨國反避稅浪潮中亦制定多項反避稅措施，然而其成效如何並未有相關研究文獻作全面性之檢視，因此本文以2002年至2014年台灣上市、上櫃與興櫃公司財務資料探討我國實施多年之反避稅措施對於企業租稅負擔與避稅行為之影響。 本文研究結果顯示，移轉訂價查核準則實施與簽署租稅協定將提升企業租稅負擔與降低避稅行為。由於我國企業資本弱化情形並不嚴重，因此反資本弱化條款實施對於我國企業並無顯著影響。在簽署租稅協定內含利益限制條款方面，利益限制條款並未顯著提升我國企業租稅負擔與避稅行為，究其原因，可能為我國簽署租稅協定且含利益限制條款之樣本數過少使其效果並不明顯。
The emergence of international tax system was to reduce the burden of juridical double taxation and increase cross-border transactions. However, the new business model changed by rapid development of science and technology made taxing authorities difficult to define the substance of cross-border transactions. In this case many countries faced the fact of tax erosion, so the objective of international tax system has been changed from the elimination of double taxation to anti-avoidance measures. In order to prevent tax erosion, Taiwan’s government had legislated some anti-avoidance provisions. There is no study that research those anti-avoidance provisions whether have impact on Taiwanese enterprise. This study used Taiwanese financial information from 2002 to 2014 to investigate the tax burden and tax avoidance of enterprise after anti-avoidance provisions had been legislated. Empirical results show transfer pricing rules and tax treaties not only increase the tax burden but also decrease the tax avoidance of Taiwanese enterprise. This study find that there is no thin capitalization in Taiwan. At the end, tax treaties which involved limitation-on-benefits can’t increase the tax burden and decrease the tax avoidance of Taiwanese enterprise. Owing to few samples of tax treaties which involved limitation-on-benefits, the empirical result don’t reach the significant level.參考文獻 一、中文文獻吳自心，2012，淺談租稅協定資訊交換機制之重要性，當代財政，第21期:1-7。林修平，2007，財稅差異與盈餘管理之關聯性研究，銘傳大學會計研究所未出 版碩士論文。林嬌能與許彩蓮，2011，家族企業與租稅規劃之關聯性，東吳大學會計學報，第4卷第1期:23-49。財政部財政人員訓練所編印，2015，受益所有人之介紹暨相關議題探討，國際租稅專題研討叢書。陳典陞，2013，租稅規避與公司價值-以台灣上市櫃公司為例，國立政治大學會計研究所未出版碩士論文。陳明進，2003，我國租稅優惠對營利事業租稅負擔之影響，管理評論，第22卷第1期:127-151。陳明進與蔡麗雯，2010，移轉訂價與盈餘管理之研究，證券市場發展季刊，第22卷第2期:141-175。陳明進、汪瑞芝與蔡靜文，2003，兩稅合一前後公司有效稅率之比較研究，財稅研究，第35卷第5期:120-134。 陳清秀，2011，租稅協定相關問題之探討，第62卷第5期:73-102。陳隆麒與溫育芳，2002，兩稅合一對我國上市公司資本結構決定因素之研究，臺 灣銀行季刊，第53卷第1期:171-194。黃美祝與汪瑞芝，2015，企業避稅對負債水準之影響，會計審計論叢，第5卷第2期:1-32。黃德芬與陳瑋杰，2016，移轉訂價與避稅行為及租稅負擔之關聯，財稅研究，第45卷第2期:20-46。劉啟群、林世銘與黃德芬，2001，台灣上市公司有效稅率決定因素之研究，中華會計學刊，第2卷第1期:57-84。謝耀智與白麗秋，2013最低稅負制實施後關係人交易對台灣上市公司有效稅率之影響，智慧科技與應用統計學報，第11卷第1期:35-51。羅文振，2005，財稅差異重大公司盈餘及其組成因子持續性與評價意涵之研 究，國立成功大學會計研究所未出版碩士論文。二、英文文獻Blonigen, B. A., and R. B. Davies. 2004. The effects of bilateral tax treaties on U.S. FDI activity. International Tax and Public Finance 11 (5): 601-602.Buettner, T., M. Overesch, U. Schreiber, and G. Wamser. 2012. The impact of thin-capitalization rules on the capital structure of multinational firms. Journal of Public Economics 96 (11-12): 930-938.Cloyd, B. 1995. The effects of financial accounting conformity on recommendations of tax preparers. The Journal of the American Taxation Association 17 (Fall): 50-70.Chen, S., Chen, X., Cheng, Q., and T. Shevlin. 2010. Are family firms more tax aggressive than non-family firms? Journal of Financial Economics 95 (1): 41-61.Desai, M. A., and D. Dharmapala. 2006. Corporate tax avoidance and high-powered incentives. Journal of Financial Economics 79 (1): 145-179.Desai, M. A., C. F. Foley, and J. R. Hines. 2004. A multinational perspective on capital structure choice and internal capital markets. The Journal of Finance 59 (6): 2451-2487.DeAngelo, H., and R. W. Masulis. 1980. Optimal capital structure under corporate and personal taxation. Journal of Financial Economics 8 (1): 3-29.Fullerton, D. 1984. Which effective tax rate. National Tax Journal 37 (1): 23-41.Frank, M. M., L. J. Lynch, and S. O. Rego. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review 84(March): 467-496.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 (2): 1-34.Graham, J. R., M. Hanlon, and N. Shroff. 2014. Incentives for tax planning and avoidance : evidence from the field. The Accounting Review 89 (3): 991-1024.Hanlon, M. 2005. The persistence and pricing of earnings, accruals and cash flows when firms have large book-tax differences. The Accounting Review 80(January): 137-166.Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50 (2): 127-178.Jacob, J. 1996. Tax and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers. Journal of Accounting Research 34 (2): 301-312.Kim, K. A., and P. Limpaphayom. 1998. Taxes and firm size in Pacific-Basin emerging economies. Journal of International Accounting, Auditing and Taxation 7 (1): 47-68.Mihir, A. D., and D. Dharmapala. 2009. Corporate tax avoidance and firm value. The Review of Economics and Statistics 91 (3): 537-546.Mills, L., K. Newberry, and W. B. Trautman. 2002. Trends in book-tax income and Balance Sheet differences. Tax Notes 19 (August): 1109-1124.Mills, L. F., and K. J. Newberry. 2004. Do foreign multinationals’ tax incentives influence their U. S. income reporting and debt policy? National Tax Journal 57 (1): 89-107.Modigliani, F., and M. H. Miller. 1958. The cost of capital, corporation finance and the theory of investment. The American Economic Review 48 (3): 261-297.Newberry, K. J., and D. S. Dhaliwal. 2001. Cross-jurisdictional income shifting by U.S. multinationals : Evidence from international bond offerings. Journal of Accounting Research 39 (3): 643-662.Omer, T. C., and W. D. Terando. 1999. The effect of risk and tax differences on corporate and limited partnership capital structure. National Tax Journal 52 (4): 699-715.Overesch, M., and G. Wamser. 2006. German inbound investment, corporate tax planning, and thin-capitalization rules: A difference-in-differences approach. Centre for European Economic Research Discussion Paper 37 : 6-75.Porcano, T. 1986. Corporate tax rates: progressive, or regressive. Journal of the American Taxation Association 23 (1): 17-31.Plesko, G. 2004. Corporate tax avoidance and the properties of corporate earnings.National Tax Journal 57 (September): 729-737.Phillips, J., P. Morton, and R. S. Olhoft. 2003.Earnings management: New evidence based on deferred tax expense. The Accounting Review 78 (2): 491-521.Stickney, C., and V. McGee. 1982. Effective corporate tax rates: The effect of size, capital intensity, leverage, and other factors. Journal of Accounting and Public Policy 1 (2): 125-152.Stiglitz, J. 1972. Some aspects of the pure theory of corporate finance: Bankruptcies and take-overs. Bell Journal of Economics 3 (2): 458-482.Shevlin, T., and S. Porter. 1992. The corporate tax comeback in 1987: Some further evidence. The Journal of the American Taxation Association 14 (1): 58-79.Shevlin, T., and S. Sue. 1992. The corporate tax comeback in 1987: Some further evidence. The Journal of the American Taxation Association 14 (1): 58. Weisbach, D. A. 2002. Ten truths about tax shelters, Tax Law Review 55 (2):215-253.Wilson, R. J. 2009. An examination of corporate tax shelter participants. The Accounting Review 84 (3): 969-999.Zarb, B. J. 2011. Double tax treaties the basics and benefits. The CPA Journal 81 (3): 50-53. Zimmerman, J. 1983. Taxes and firm size. Journal of Accounting and Economics 5 (2): 119-149. 描述 碩士
國立政治大學
會計學系
104353035資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104353035 資料類型 thesis dc.contributor.advisor 郭弘卿 zh_TW dc.contributor.author (Authors) 黃竑傑 zh_TW dc.contributor.author (Authors) Hunag, Hung Chieh en_US dc.creator (作者) 黃竑傑 zh_TW dc.creator (作者) Hunag, Hung Chieh en_US dc.date (日期) 2017 en_US dc.date.accessioned 10-Aug-2017 09:40:59 (UTC+8) - dc.date.available 10-Aug-2017 09:40:59 (UTC+8) - dc.date.issued (上傳時間) 10-Aug-2017 09:40:59 (UTC+8) - dc.identifier (Other Identifiers) G0104353035 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/111719 - 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) 104353035 zh_TW dc.description.abstract (摘要) 過往的國際租稅制度設計著重於避免雙重課稅以消除經貿交流所產生之障礙，然而當今因資訊科技快速發展使得新興商業模式興起，跨國交易手法複雜且創新，此套國際租稅制度已逐漸無法滿足當今新型態稽徵之需求，常造成各國稅捐之流失。因此，國際租稅制度的理念已由過往的避免雙重課稅轉換為現今的避免雙重不課稅，而跨國反避稅風潮也由此而生。我國於跨國反避稅浪潮中亦制定多項反避稅措施，然而其成效如何並未有相關研究文獻作全面性之檢視，因此本文以2002年至2014年台灣上市、上櫃與興櫃公司財務資料探討我國實施多年之反避稅措施對於企業租稅負擔與避稅行為之影響。 本文研究結果顯示，移轉訂價查核準則實施與簽署租稅協定將提升企業租稅負擔與降低避稅行為。由於我國企業資本弱化情形並不嚴重，因此反資本弱化條款實施對於我國企業並無顯著影響。在簽署租稅協定內含利益限制條款方面，利益限制條款並未顯著提升我國企業租稅負擔與避稅行為，究其原因，可能為我國簽署租稅協定且含利益限制條款之樣本數過少使其效果並不明顯。 zh_TW dc.description.abstract (摘要) The emergence of international tax system was to reduce the burden of juridical double taxation and increase cross-border transactions. However, the new business model changed by rapid development of science and technology made taxing authorities difficult to define the substance of cross-border transactions. In this case many countries faced the fact of tax erosion, so the objective of international tax system has been changed from the elimination of double taxation to anti-avoidance measures. In order to prevent tax erosion, Taiwan’s government had legislated some anti-avoidance provisions. There is no study that research those anti-avoidance provisions whether have impact on Taiwanese enterprise. This study used Taiwanese financial information from 2002 to 2014 to investigate the tax burden and tax avoidance of enterprise after anti-avoidance provisions had been legislated. Empirical results show transfer pricing rules and tax treaties not only increase the tax burden but also decrease the tax avoidance of Taiwanese enterprise. This study find that there is no thin capitalization in Taiwan. At the end, tax treaties which involved limitation-on-benefits can’t increase the tax burden and decrease the tax avoidance of Taiwanese enterprise. Owing to few samples of tax treaties which involved limitation-on-benefits, the empirical result don’t reach the significant level. en_US dc.description.tableofcontents 壹、緒論 1一、研究背景與動機 1 二、研究問題 5 三、研究架構與流程 7貳、文獻探討 9 一、有效稅率 9 二、財稅差異 12 三、移轉訂價稅制 13 四、反資本弱化稅制 17 五、租稅協定 21參、研究方法 26 一、研究假說 26 二、實證模型、變數定義與衡量 31 三、樣本期間、選取與資料來源 38肆、實證結果與分析 39 一、敘述統計量分析 39 二、相關係數分析 41 三、實證結果分析 45伍、結論與建議 50 一、研究結論 50 二、研究限制與建議 51參考文獻 53 zh_TW dc.format.extent 1324329 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104353035 en_US dc.subject (關鍵詞) 反避稅 zh_TW dc.subject (關鍵詞) 移轉訂價 zh_TW dc.subject (關鍵詞) 反資本弱化 zh_TW dc.subject (關鍵詞) 租稅協定 zh_TW dc.subject (關鍵詞) Anti-avoidance en_US dc.subject (關鍵詞) Transfer pricing en_US dc.subject (關鍵詞) Anti-thin capitalization en_US dc.subject (關鍵詞) Tax treaty en_US dc.title (題名) 反避稅租稅改革對企業租稅負擔及避稅行為之影響 zh_TW dc.title (題名) The impact of anti - avoidance tax reform on tax burden and tax avoidance en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文文獻吳自心，2012，淺談租稅協定資訊交換機制之重要性，當代財政，第21期:1-7。林修平，2007，財稅差異與盈餘管理之關聯性研究，銘傳大學會計研究所未出 版碩士論文。林嬌能與許彩蓮，2011，家族企業與租稅規劃之關聯性，東吳大學會計學報，第4卷第1期:23-49。財政部財政人員訓練所編印，2015，受益所有人之介紹暨相關議題探討，國際租稅專題研討叢書。陳典陞，2013，租稅規避與公司價值-以台灣上市櫃公司為例，國立政治大學會計研究所未出版碩士論文。陳明進，2003，我國租稅優惠對營利事業租稅負擔之影響，管理評論，第22卷第1期:127-151。陳明進與蔡麗雯，2010，移轉訂價與盈餘管理之研究，證券市場發展季刊，第22卷第2期:141-175。陳明進、汪瑞芝與蔡靜文，2003，兩稅合一前後公司有效稅率之比較研究，財稅研究，第35卷第5期:120-134。 陳清秀，2011，租稅協定相關問題之探討，第62卷第5期:73-102。陳隆麒與溫育芳，2002，兩稅合一對我國上市公司資本結構決定因素之研究，臺 灣銀行季刊，第53卷第1期:171-194。黃美祝與汪瑞芝，2015，企業避稅對負債水準之影響，會計審計論叢，第5卷第2期:1-32。黃德芬與陳瑋杰，2016，移轉訂價與避稅行為及租稅負擔之關聯，財稅研究，第45卷第2期:20-46。劉啟群、林世銘與黃德芬，2001，台灣上市公司有效稅率決定因素之研究，中華會計學刊，第2卷第1期:57-84。謝耀智與白麗秋，2013最低稅負制實施後關係人交易對台灣上市公司有效稅率之影響，智慧科技與應用統計學報，第11卷第1期:35-51。羅文振，2005，財稅差異重大公司盈餘及其組成因子持續性與評價意涵之研 究，國立成功大學會計研究所未出版碩士論文。二、英文文獻Blonigen, B. A., and R. B. Davies. 2004. The effects of bilateral tax treaties on U.S. FDI activity. International Tax and Public Finance 11 (5): 601-602.Buettner, T., M. Overesch, U. Schreiber, and G. Wamser. 2012. The impact of thin-capitalization rules on the capital structure of multinational firms. Journal of Public Economics 96 (11-12): 930-938.Cloyd, B. 1995. The effects of financial accounting conformity on recommendations of tax preparers. The Journal of the American Taxation Association 17 (Fall): 50-70.Chen, S., Chen, X., Cheng, Q., and T. Shevlin. 2010. Are family firms more tax aggressive than non-family firms? Journal of Financial Economics 95 (1): 41-61.Desai, M. A., and D. Dharmapala. 2006. Corporate tax avoidance and high-powered incentives. Journal of Financial Economics 79 (1): 145-179.Desai, M. A., C. F. Foley, and J. R. Hines. 2004. A multinational perspective on capital structure choice and internal capital markets. The Journal of Finance 59 (6): 2451-2487.DeAngelo, H., and R. W. Masulis. 1980. Optimal capital structure under corporate and personal taxation. Journal of Financial Economics 8 (1): 3-29.Fullerton, D. 1984. Which effective tax rate. National Tax Journal 37 (1): 23-41.Frank, M. M., L. J. Lynch, and S. O. Rego. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review 84(March): 467-496.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 (2): 1-34.Graham, J. R., M. Hanlon, and N. Shroff. 2014. Incentives for tax planning and avoidance : evidence from the field. The Accounting Review 89 (3): 991-1024.Hanlon, M. 2005. The persistence and pricing of earnings, accruals and cash flows when firms have large book-tax differences. The Accounting Review 80(January): 137-166.Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50 (2): 127-178.Jacob, J. 1996. Tax and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers. Journal of Accounting Research 34 (2): 301-312.Kim, K. A., and P. Limpaphayom. 1998. Taxes and firm size in Pacific-Basin emerging economies. Journal of International Accounting, Auditing and Taxation 7 (1): 47-68.Mihir, A. D., and D. Dharmapala. 2009. Corporate tax avoidance and firm value. The Review of Economics and Statistics 91 (3): 537-546.Mills, L., K. Newberry, and W. B. Trautman. 2002. Trends in book-tax income and Balance Sheet differences. Tax Notes 19 (August): 1109-1124.Mills, L. F., and K. J. Newberry. 2004. Do foreign multinationals’ tax incentives influence their U. S. income reporting and debt policy? National Tax Journal 57 (1): 89-107.Modigliani, F., and M. H. Miller. 1958. The cost of capital, corporation finance and the theory of investment. The American Economic Review 48 (3): 261-297.Newberry, K. J., and D. S. Dhaliwal. 2001. Cross-jurisdictional income shifting by U.S. multinationals : Evidence from international bond offerings. Journal of Accounting Research 39 (3): 643-662.Omer, T. C., and W. D. Terando. 1999. The effect of risk and tax differences on corporate and limited partnership capital structure. National Tax Journal 52 (4): 699-715.Overesch, M., and G. Wamser. 2006. German inbound investment, corporate tax planning, and thin-capitalization rules: A difference-in-differences approach. Centre for European Economic Research Discussion Paper 37 : 6-75.Porcano, T. 1986. Corporate tax rates: progressive, or regressive. Journal of the American Taxation Association 23 (1): 17-31.Plesko, G. 2004. Corporate tax avoidance and the properties of corporate earnings.National Tax Journal 57 (September): 729-737.Phillips, J., P. Morton, and R. S. Olhoft. 2003.Earnings management: New evidence based on deferred tax expense. The Accounting Review 78 (2): 491-521.Stickney, C., and V. McGee. 1982. Effective corporate tax rates: The effect of size, capital intensity, leverage, and other factors. Journal of Accounting and Public Policy 1 (2): 125-152.Stiglitz, J. 1972. Some aspects of the pure theory of corporate finance: Bankruptcies and take-overs. Bell Journal of Economics 3 (2): 458-482.Shevlin, T., and S. Porter. 1992. The corporate tax comeback in 1987: Some further evidence. The Journal of the American Taxation Association 14 (1): 58-79.Shevlin, T., and S. Sue. 1992. The corporate tax comeback in 1987: Some further evidence. The Journal of the American Taxation Association 14 (1): 58. Weisbach, D. A. 2002. Ten truths about tax shelters, Tax Law Review 55 (2):215-253.Wilson, R. J. 2009. An examination of corporate tax shelter participants. The Accounting Review 84 (3): 969-999.Zarb, B. J. 2011. Double tax treaties the basics and benefits. The CPA Journal 81 (3): 50-53. Zimmerman, J. 1983. Taxes and firm size. Journal of Accounting and Economics 5 (2): 119-149. zh_TW
