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 內部人租稅規避與公司租稅規避之關聯性
The Relationship between Personally Tax Aggressive Insiders and Corporate Tax Avoidance
作者 蘇允中
貢獻者 何怡澄
蘇允中
關鍵詞 租稅規避
內部人租稅規避傾向
內部人與公司之關聯性
Tax avoidance
Preference of insiders on tax avoidance
Relationship of insider and corporation
日期 2016
上傳時間 13-Sep-2017 16:53:18 (UTC+8)
摘要 以往有許多研究從內部人學經歷、性別、平均任期等外生變數去探討內部人與公司租稅規避之關聯性，甚少去藉由內生變數的面向去探討內部人與租稅規避之關聯性。因為個人的納稅資料難以取得，本研究藉由分析財政部訴願決定書的內容去衡量內部人個人是否具備租稅規避的傾向，而其中個人是否具租稅規避傾向的判斷標準是根據所得稅法第66條之8的規定。本研究的實證結果顯示，當內部人個人具租稅規避傾向時，其管理之公司租稅規避程度較高，可以推論其在管理公司時會採行較多租稅規避的政策。
Many prior studies uses exogenous variables such as insiders’ educational background, gender and average serving year, to discuss the relation between insiders and tax avoidance. It is difficult to attain personal tax information, so this research analyze the administrative appeal decision from Ministry of Finance to measure whether insiders have the characteristic in avoiding tax. This research assume insiders have tax avoiding characteristic if insiders violate income tax law 66-8. The empirical result of this research shows that when insiders incline to avoid personal income tax, the company insiders serve avoid more tax. This research thereby infer insiders with tax avoiding characteristic adopt more tax avoiding policy when managing company.
參考文獻 參考文獻
許崇源，李怡宗、林宛瑩與鄭桂蕙，2003，控制權與現金流量請求權偏離之衡量-上，貨幣觀測與信用評等，第42卷:15-31。
陳明進與蔡麗雯，2006，財稅所得差異決定因素及課稅所得推估之研究，管理學報，23，6：739-763。
陳明進，2002，營利事業有效稅率決定因素之實證研究，會計評論，34：57-75。

Bamber, L. S., J. Jiang, and I. Y. Wang. 2010. What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure. The Accounting Review 85 (4):1131-1162.
Bertrand, M., and A. Schoar. 2003. Managing with style: The effect of managers on firm policies. The Quarterly Journal of Economics 68 (4):1169-1280.
Chatterjee, A., and D. C. Hambrick. 2007. It`s all about me: Narcissistic chief executive officers and their effects on company strategy and performance. Administrative Science Quarterly 52 (3):351-386.
Chen, S., X. Chen, Q. Cheng, and T. Shevlin. 2010. Are family firms more tax aggressive than non-family firms? Journal of Financial Economics 95 (1):41-61.
Chyz, J. A. 2013. Personally tax aggressive executives and corporate tax sheltering. Journal of Accounting and Economics 56 (2-3):311-328.
Crocker, K. J., and J. Slemrod. 2005. Corporate tax evasion with agency costs. Journal of Public Economics 89 (9):1593-1610.
Cronqvist, H., A. K. Makhija, and S. E. Yonker. 2012. Behavioral consistency in corporate finance: CEO personal and corporate leverage. Journal of Financial Economics 103 (1):20-40.
Desai, M., A. Dyck, and L. Zingales. 2007. Theft and taxes☆. Journal of Financial Economics 84 (3):591-623.
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., and D. Dharmapala. 2009. Corporate tax avoidance and firm value. The Review of Economics and Statistics 91 (3):537-546.
Dhaliwal, D., M. Erickson, and S. Heitzman. 2009. Taxes and the backdating of stock option exercise dates. Journal of Accounting and Economics 47 (1-2):27-49.
Dyreng, S. D., M. Hanlon, and E. L. Maydew. 2008. Long-Run Corporate Tax Avoidance. The Accounting Review 83 (1):61-82.
———. 2010. The Effects of Executives on Corporate Tax Avoidance. The Accounting Review 85 (4):1163-1189.
Francis, B. B., I. Hasan, Q. Wu, and M. Yan. 2014. Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness. The Journal of the American Taxation Association 36 (2):171-202.
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 (2):467-496.
Graham, J. R., C. R. Harvey, and M. Puri. 2013. Managerial attitudes and corporate actions. Journal of Financial Economics 109 (1):103-121.
Graham, J. R., and A. L. Tucker. 2006. Tax shelters and corporate debt policy. Journal of Financial Economics 81 (3):563-594.
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):1-34.
Hambrick, D. C., and P. A. Mason. 1984. Upper echelons: The organization as a reflection of its top managers. Academy of management review 9 (2):193-206.
Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50 (2-3):127-178.
Hanlon, M., and J. Slemrod. 2009. What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics 93 (1):126-141.
Lisowsky, P. 2010. Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information. The Accounting Review 85 (5):1693-1720.
Manzon Jr, G. B., and G. A. Plesko. 2002. The Relation between Financial and Tax Reporting Measures of Income. The Tax L. Rev. 55:175.
Mills, L. F. 1998. Book-tax differences and Internal Revenue Service adjustments. Journal of Accounting Research 36 (2):343-356.
Phillips, J. D. 2003. Corporate tax-planning effectiveness: The role of compensation-based incentives. The Accounting Review 78 (3):847-874.
Rego, S. O. 2003. Tax‐Avoidance Activities of US Multinational Corporations*. Contemporary Accounting Research 20 (4):805-833.
Slemrod, J. 2004. The economics of corporate tax selfishness: National Bureau of Economic Research.
Stickney, C. P., and V. E. McGee. 1983. Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors. Journal of Accounting and Public Policy 1 (2):125-152.
Wilson, R. J. 2009. An Examination of Corporate Tax Shelter Participants. The Accounting Review 84 (3):969-999.
描述 碩士
國立政治大學
會計學系
103353103
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0103353103
資料類型 thesis
dc.contributor.advisor 何怡澄zh_TW
dc.contributor.author (Authors) 蘇允中zh_TW
dc.creator (作者) 蘇允中zh_TW
dc.date (日期) 2016en_US
dc.date.accessioned 13-Sep-2017 16:53:18 (UTC+8)-
dc.date.available 13-Sep-2017 16:53:18 (UTC+8)-
dc.date.issued (上傳時間) 13-Sep-2017 16:53:18 (UTC+8)-
dc.identifier (Other Identifiers) G0103353103en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/112849-
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) 103353103zh_TW
dc.description.abstract (摘要) 以往有許多研究從內部人學經歷、性別、平均任期等外生變數去探討內部人與公司租稅規避之關聯性，甚少去藉由內生變數的面向去探討內部人與租稅規避之關聯性。因為個人的納稅資料難以取得，本研究藉由分析財政部訴願決定書的內容去衡量內部人個人是否具備租稅規避的傾向，而其中個人是否具租稅規避傾向的判斷標準是根據所得稅法第66條之8的規定。本研究的實證結果顯示，當內部人個人具租稅規避傾向時，其管理之公司租稅規避程度較高，可以推論其在管理公司時會採行較多租稅規避的政策。zh_TW
dc.description.abstract (摘要) Many prior studies uses exogenous variables such as insiders’ educational background, gender and average serving year, to discuss the relation between insiders and tax avoidance. It is difficult to attain personal tax information, so this research analyze the administrative appeal decision from Ministry of Finance to measure whether insiders have the characteristic in avoiding tax. This research assume insiders have tax avoiding characteristic if insiders violate income tax law 66-8. The empirical result of this research shows that when insiders incline to avoid personal income tax, the company insiders serve avoid more tax. This research thereby infer insiders with tax avoiding characteristic adopt more tax avoiding policy when managing company.en_US
dc.description.tableofcontents 第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究流程 4
第貳章 文獻探討與研究假說 5
第一節 租稅規避 5
第二節 經理人與公司之關聯 9
第三節 假說發展 12
第參章 研究方法 15
第一節 研究模型 15
第二節 變數定義說明 16
第三節 資料來源與樣本配對過程 27
第肆章 實證結果 30
第一節 樣本敘述統計 30
第二節 實證結果 48
第三節 敏感性分析 54
第伍章 結論與建議 57
第一節 研究結論與建議 57
第二節 研究限制 59

圖目錄
圖1 研究流程圖 4
圖2 研究架構圖 5


表目錄
表1 目標公司年度總表 22
表2 控制變數定義表 26
表3 樣本配對表-應變數為財稅所得差異 28
表4 樣本配對表-應變數為有效稅率 29
表5 樣本產業組成 30
表6 敘述統計-應變數為財稅所得差異 31
表7 敘述統計-應變數為有效稅率 34
表8 目標與配對公司年度差異檢定-應變數為財稅所得差異 38
表9 目標與配對公司年度差異檢定-應變數為有效稅率 40
表10 相關係數表-應變數為財稅所得差異 42
表11 相關係數表-應變數為有效稅率 44
表12 VIF檢定-應變數為財稅所得差異 46
表13 VIF檢定-應變數為有效稅率 47
表14 最小平方法實證結果-應變數為財稅所得差異 50
表15 最小平方法實證結果-應變數為有效稅率 52
表16 最小平方法實證結果-應變數為財稅所得差異 55		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0103353103en_US
dc.subject (關鍵詞) 租稅規避zh_TW
dc.subject (關鍵詞) 內部人租稅規避傾向zh_TW
dc.subject (關鍵詞) 內部人與公司之關聯性zh_TW
dc.subject (關鍵詞) Tax avoidanceen_US
dc.subject (關鍵詞) Preference of insiders on tax avoidanceen_US
dc.subject (關鍵詞) Relationship of insider and corporationen_US
dc.title (題名) 內部人租稅規避與公司租稅規避之關聯性zh_TW
dc.title (題名) The Relationship between Personally Tax Aggressive Insiders and Corporate Tax Avoidanceen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考文獻
許崇源，李怡宗、林宛瑩與鄭桂蕙，2003，控制權與現金流量請求權偏離之衡量-上，貨幣觀測與信用評等，第42卷:15-31。
陳明進與蔡麗雯，2006，財稅所得差異決定因素及課稅所得推估之研究，管理學報，23，6：739-763。
陳明進，2002，營利事業有效稅率決定因素之實證研究，會計評論，34：57-75。

Bamber, L. S., J. Jiang, and I. Y. Wang. 2010. What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure. The Accounting Review 85 (4):1131-1162.
Bertrand, M., and A. Schoar. 2003. Managing with style: The effect of managers on firm policies. The Quarterly Journal of Economics 68 (4):1169-1280.
Chatterjee, A., and D. C. Hambrick. 2007. It`s all about me: Narcissistic chief executive officers and their effects on company strategy and performance. Administrative Science Quarterly 52 (3):351-386.
Chen, S., X. Chen, Q. Cheng, and T. Shevlin. 2010. Are family firms more tax aggressive than non-family firms? Journal of Financial Economics 95 (1):41-61.
Chyz, J. A. 2013. Personally tax aggressive executives and corporate tax sheltering. Journal of Accounting and Economics 56 (2-3):311-328.
Crocker, K. J., and J. Slemrod. 2005. Corporate tax evasion with agency costs. Journal of Public Economics 89 (9):1593-1610.
Cronqvist, H., A. K. Makhija, and S. E. Yonker. 2012. Behavioral consistency in corporate finance: CEO personal and corporate leverage. Journal of Financial Economics 103 (1):20-40.
Desai, M., A. Dyck, and L. Zingales. 2007. Theft and taxes☆. Journal of Financial Economics 84 (3):591-623.
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., and D. Dharmapala. 2009. Corporate tax avoidance and firm value. The Review of Economics and Statistics 91 (3):537-546.
Dhaliwal, D., M. Erickson, and S. Heitzman. 2009. Taxes and the backdating of stock option exercise dates. Journal of Accounting and Economics 47 (1-2):27-49.
Dyreng, S. D., M. Hanlon, and E. L. Maydew. 2008. Long-Run Corporate Tax Avoidance. The Accounting Review 83 (1):61-82.
———. 2010. The Effects of Executives on Corporate Tax Avoidance. The Accounting Review 85 (4):1163-1189.
Francis, B. B., I. Hasan, Q. Wu, and M. Yan. 2014. Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness. The Journal of the American Taxation Association 36 (2):171-202.
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 (2):467-496.
Graham, J. R., C. R. Harvey, and M. Puri. 2013. Managerial attitudes and corporate actions. Journal of Financial Economics 109 (1):103-121.
Graham, J. R., and A. L. Tucker. 2006. Tax shelters and corporate debt policy. Journal of Financial Economics 81 (3):563-594.
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):1-34.
Hambrick, D. C., and P. A. Mason. 1984. Upper echelons: The organization as a reflection of its top managers. Academy of management review 9 (2):193-206.
Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50 (2-3):127-178.
Hanlon, M., and J. Slemrod. 2009. What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics 93 (1):126-141.
Lisowsky, P. 2010. Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information. The Accounting Review 85 (5):1693-1720.
Manzon Jr, G. B., and G. A. Plesko. 2002. The Relation between Financial and Tax Reporting Measures of Income. The Tax L. Rev. 55:175.
Mills, L. F. 1998. Book-tax differences and Internal Revenue Service adjustments. Journal of Accounting Research 36 (2):343-356.
Phillips, J. D. 2003. Corporate tax-planning effectiveness: The role of compensation-based incentives. The Accounting Review 78 (3):847-874.
Rego, S. O. 2003. Tax‐Avoidance Activities of US Multinational Corporations*. Contemporary Accounting Research 20 (4):805-833.
Slemrod, J. 2004. The economics of corporate tax selfishness: National Bureau of Economic Research.
Stickney, C. P., and V. E. McGee. 1983. Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors. Journal of Accounting and Public Policy 1 (2):125-152.
Wilson, R. J. 2009. An Examination of Corporate Tax Shelter Participants. The Accounting Review 84 (3):969-999.		zh_TW