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題名 法人董事與關係人交易對有效稅率之影響
The Impact of Dealing with Board Directors and Related Party Transaction on Effective Tax Rates作者 耿永昌 貢獻者 戚務君
耿永昌關鍵詞 法人董事
關係人交易
有效稅率日期 2018 上傳時間 3-Jul-2018 17:23:19 (UTC+8) 摘要 本研究發現法人董事比率與有效效率之之轉折點為法人董事比率達到82.48%，然而整體來看法人董事比率仍會造成有效稅率下降，此外，實證結果發現法人董事比率與關係人交易的交乘項與有效稅率並非呈現顯著負相關，因此本研究推論法人董事並非透過關係人交易來達成避稅目的。本研究在額外測試中加入投資層級變數，探討該變數加入後，對原先實證結果的影響。 參考文獻 江淑玲與林麗容，2007，我國中小企業盈餘管理行為之探索性研究-德爾菲法之應用，東吳經濟商學學報，57：79-109。汪瑞芝與陳明進，2003，兩稅合一前後上市公司股權規劃之實證研究，當代會計，第4卷第2期：190-212。林仁光，2011，「公司法第二十七條法人董、監事制度存廢之研究」，台大法學論叢，第40卷，第 1 期。林國全，2002，法人得否被選任為股份有限公司董事，月旦法學雜誌：20-21。許文馨與劉心才，2018，公司避稅與金字塔結構，台大管理論叢，第28卷 第1 期：1-42。胡子仁，2000，我國租稅獎勵措施對營利事業有效稅率影響之實證研究，國立政治大學會計學系研究所碩士論文。彭光治，2003，決策支援系統，台北：松崗電腦圖書公司。黃美祝與楊佩璇，2011，集團企業與非集團企業避稅程度之比較，會計學報，第4卷第1期：1-22。廖大穎，2004，評公司法第二十七條法人董事制度從台灣高等法院九十一年度上字第八七號與板橋地方法院九十一年度訴字第二一八號判決的啟發，月旦法學雜誌，第112 期：197-213。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。陳映嵐，2012，高階經理人誘因薪酬比例與公司未來績效關聯性之研究，臺北大學會計學系學位論文：1-41。蔡怡屏，2004，關係人交易與盈餘管理的關聯性-以國內上市公司為例，國立成功大學會計學系碩士論文。蔡昌憲，2012，從內控制度及風險管理之國際規範趨勢論我國的公司治理法制: 兼論董事監督義務之法律移植，臺大法學論叢，第41卷第4期：1819-1896。魏妤珊、邱敬貿與黃淑惠，2015，法人董事與企業避稅:台灣股票市場之實證研究，證券市場發展季刊，第27卷第4期：1-42。Armstrong, C. S., J. L. Blouin, and D. F. Larcker. 2012.The incentives for tax planning, Journal of Accounting and Economice, 653(1-2):391-411.Armstrong, C. S., J. L. Blouin, A. D. Jagolinzer, and D. F. Larcker. 2015. Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1):1-17.Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. 1999. Report and recommendations of the Blue Ribbon Committee on improving the effectiveness of corporate audit committees. The Business Lawyer:1067-1095.Brown, J. L., and K. D. Drake. 2013. Network ties among low-tax firms. The Accounting Review, 89(2):483-510.Berkman, H., R. A. Cole, and L. J. Fu. 2009. Expropriation through loan guarantees to related parties: Evidence from China. Journal of Banking & Finance, 33(1): 141-156.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.Cheynel, E. 2013. A theory of voluntary disclosure and cost of capital. Review of Accounting Studies, 18(4): 987-1020.DeFond, M. L., and C. W. Park. 1997. Smoothing income in anticipation of future earnings. Journal of accounting and economics, 23(2):115-139.Djankov, S., R. La Porta, F. Lopez-de-Silanes, and A. Shleifer. 2008. The law and economics of self-dealing. Journal of financial economics, 88(3):430-465.Fisman, R., and Y. Wang. 2010. Trading favors within Chinese business groups. American Economic Review, 100(2):429-33.Fernández, C., and R. Arrondo. 2005. Alternative internal controls as substitutes of the board of directors. Corporate governance: an international review, 13(6):856-866.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.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.Gordon, E., and E. Henry. 2005. Related party transactions and earnings management.Holland, K. 1998. Accounting policy choice: The relationship between corporate tax burdens and company size. Journal of Business Finance & Accounting, 25(3‐4): 265-288.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(1-2): 126-141.Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4): 305-360.Jensen, M. C., and R. S. Ruback. 1983. The market for corporate control: The scientific evidence. Journal of Financial economics, 11(1-4): 5-50.Kim, J. B., Y. Li, and L. Zhang. 2011. Corporate tax avoidance and stock price crash risk: Firm-level analysis. Journal of Financial Economics, 100(3): 639-662.Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of accounting and economics, 33(3): 375-400.Kahle, K. M., and K. Shastri. 2004. Executive loans. Journal of Financial and Quantitative Analysis, 39(4): 791-811.Khanna, T., and K. Palepu. 2000. Is group affiliation profitable in emerging markets? An analysis of diversified Indian business groups. The Journal of Finance, 55(2): 867-891.Lambert, R., C. Leuz, and R. E. Verrecchia. 2007. Accounting information, disclosure, and the cost of capital. Journal of accounting research, 45(2): 385-420.Omer, T., K. Molloy, and D. Ziebart. 1993. An investigation of the firm size–effective tax rate relation in the 1980s. Journal of Accounting, Auditing and Finance, 8 (2): 167–182Porcano, T. 1986. Corporate tax rates: Progressive, proportional, or regressive. Journal of the American Taxation Association, 7(2): 17-31.Pound, J. 1988. Proxy contests and the efficiency of shareholder oversight. Journal of financial economics, 20: 237-265.Preuss, L. 2010. Tax avoidance and corporate social responsibility: you can`t do both, or can you?. Corporate Governance: The international journal of business in society, 10(4): 365-374.Richardson, G., and R. Lanis. 2007. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6): 689-704.Rego, S. O. 2003. Tax‐avoidance activities of US multinational corporations. Contemporary Accounting Research, 20(4): 805-833.Stickney, C. P., and V. E. 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.Scholes, M. S., M. A. Wolfson, M. Erickson, E. Maydew, and T. Shevlin. 1992. Taxes and Business Strategy: A Planning Approach Prentice-Hall. New Jersey.Watts, R. L., and J. L. Zimmerman. 1990. Positive accounting theory: a ten year perspective. Accounting review: 131-156.Xie, B., W. N. Davidson III, and P. J. DaDalt. 2003. Earnings management and corporate governance: the role of the board and the audit committee. Journal of corporate finance, 9(3): 295-316.Yermack, D. 1996. Higher market valuation of companies with a small board of directors. Journal of financial economics, 40(2): 185-211.Zimmerman, J. L. 1983. Taxes and firm size. Journal of accounting and economics, 5: 119-149. 描述 碩士
國立政治大學
會計學系
105353039資料來源 http://thesis.lib.nccu.edu.tw/record/#G0105353039 資料類型 thesis dc.contributor.advisor 戚務君 zh_TW dc.contributor.author (Authors) 耿永昌 zh_TW dc.creator (作者) 耿永昌 zh_TW dc.date (日期) 2018 en_US dc.date.accessioned 3-Jul-2018 17:23:19 (UTC+8) - dc.date.available 3-Jul-2018 17:23:19 (UTC+8) - dc.date.issued (上傳時間) 3-Jul-2018 17:23:19 (UTC+8) - dc.identifier (Other Identifiers) G0105353039 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/118217 - 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) 105353039 zh_TW dc.description.abstract (摘要) 本研究發現法人董事比率與有效效率之之轉折點為法人董事比率達到82.48%，然而整體來看法人董事比率仍會造成有效稅率下降，此外，實證結果發現法人董事比率與關係人交易的交乘項與有效稅率並非呈現顯著負相關，因此本研究推論法人董事並非透過關係人交易來達成避稅目的。本研究在額外測試中加入投資層級變數，探討該變數加入後，對原先實證結果的影響。 zh_TW dc.description.tableofcontents 第壹章、緒論 1第一節、研究動機與目的 1第二節、研究架構 4第貳章、文獻探討 5第一節 法人董、監事制度之相關文獻 5第二節 租稅之相關文獻 12第三節 關係人交易之相關文獻 15第參章、研究方法 20第一節 研究模型 20第二節 樣本選取 21第三節 變數定義 22第肆章、實證結果 25第一節、敘述性統計 25第二節、相關係數檢定 28第三節、迴歸結果 31第四節、額外測試 36第伍章、結論與建議 42參考文獻 44 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0105353039 en_US dc.subject (關鍵詞) 法人董事 zh_TW dc.subject (關鍵詞) 關係人交易 zh_TW dc.subject (關鍵詞) 有效稅率 zh_TW dc.title (題名) 法人董事與關係人交易對有效稅率之影響 zh_TW dc.title (題名) The Impact of Dealing with Board Directors and Related Party Transaction on Effective Tax Rates en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 江淑玲與林麗容，2007，我國中小企業盈餘管理行為之探索性研究-德爾菲法之應用，東吳經濟商學學報，57：79-109。汪瑞芝與陳明進，2003，兩稅合一前後上市公司股權規劃之實證研究，當代會計，第4卷第2期：190-212。林仁光，2011，「公司法第二十七條法人董、監事制度存廢之研究」，台大法學論叢，第40卷，第 1 期。林國全，2002，法人得否被選任為股份有限公司董事，月旦法學雜誌：20-21。許文馨與劉心才，2018，公司避稅與金字塔結構，台大管理論叢，第28卷 第1 期：1-42。胡子仁，2000，我國租稅獎勵措施對營利事業有效稅率影響之實證研究，國立政治大學會計學系研究所碩士論文。彭光治，2003，決策支援系統，台北：松崗電腦圖書公司。黃美祝與楊佩璇，2011，集團企業與非集團企業避稅程度之比較，會計學報，第4卷第1期：1-22。廖大穎，2004，評公司法第二十七條法人董事制度從台灣高等法院九十一年度上字第八七號與板橋地方法院九十一年度訴字第二一八號判決的啟發，月旦法學雜誌，第112 期：197-213。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。陳映嵐，2012，高階經理人誘因薪酬比例與公司未來績效關聯性之研究，臺北大學會計學系學位論文：1-41。蔡怡屏，2004，關係人交易與盈餘管理的關聯性-以國內上市公司為例，國立成功大學會計學系碩士論文。蔡昌憲，2012，從內控制度及風險管理之國際規範趨勢論我國的公司治理法制: 兼論董事監督義務之法律移植，臺大法學論叢，第41卷第4期：1819-1896。魏妤珊、邱敬貿與黃淑惠，2015，法人董事與企業避稅:台灣股票市場之實證研究，證券市場發展季刊，第27卷第4期：1-42。Armstrong, C. S., J. L. Blouin, and D. F. Larcker. 2012.The incentives for tax planning, Journal of Accounting and Economice, 653(1-2):391-411.Armstrong, C. S., J. L. Blouin, A. D. Jagolinzer, and D. F. Larcker. 2015. Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1):1-17.Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. 1999. Report and recommendations of the Blue Ribbon Committee on improving the effectiveness of corporate audit committees. The Business Lawyer:1067-1095.Brown, J. L., and K. D. Drake. 2013. Network ties among low-tax firms. The Accounting Review, 89(2):483-510.Berkman, H., R. A. Cole, and L. J. Fu. 2009. Expropriation through loan guarantees to related parties: Evidence from China. Journal of Banking & Finance, 33(1): 141-156.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.Cheynel, E. 2013. A theory of voluntary disclosure and cost of capital. Review of Accounting Studies, 18(4): 987-1020.DeFond, M. L., and C. W. Park. 1997. Smoothing income in anticipation of future earnings. Journal of accounting and economics, 23(2):115-139.Djankov, S., R. La Porta, F. Lopez-de-Silanes, and A. Shleifer. 2008. The law and economics of self-dealing. Journal of financial economics, 88(3):430-465.Fisman, R., and Y. Wang. 2010. Trading favors within Chinese business groups. American Economic Review, 100(2):429-33.Fernández, C., and R. Arrondo. 2005. Alternative internal controls as substitutes of the board of directors. Corporate governance: an international review, 13(6):856-866.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.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.Gordon, E., and E. Henry. 2005. Related party transactions and earnings management.Holland, K. 1998. Accounting policy choice: The relationship between corporate tax burdens and company size. Journal of Business Finance & Accounting, 25(3‐4): 265-288.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(1-2): 126-141.Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4): 305-360.Jensen, M. C., and R. S. Ruback. 1983. The market for corporate control: The scientific evidence. Journal of Financial economics, 11(1-4): 5-50.Kim, J. B., Y. Li, and L. Zhang. 2011. Corporate tax avoidance and stock price crash risk: Firm-level analysis. Journal of Financial Economics, 100(3): 639-662.Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of accounting and economics, 33(3): 375-400.Kahle, K. M., and K. Shastri. 2004. Executive loans. Journal of Financial and Quantitative Analysis, 39(4): 791-811.Khanna, T., and K. Palepu. 2000. Is group affiliation profitable in emerging markets? An analysis of diversified Indian business groups. The Journal of Finance, 55(2): 867-891.Lambert, R., C. Leuz, and R. E. Verrecchia. 2007. Accounting information, disclosure, and the cost of capital. Journal of accounting research, 45(2): 385-420.Omer, T., K. Molloy, and D. Ziebart. 1993. An investigation of the firm size–effective tax rate relation in the 1980s. Journal of Accounting, Auditing and Finance, 8 (2): 167–182Porcano, T. 1986. Corporate tax rates: Progressive, proportional, or regressive. Journal of the American Taxation Association, 7(2): 17-31.Pound, J. 1988. Proxy contests and the efficiency of shareholder oversight. Journal of financial economics, 20: 237-265.Preuss, L. 2010. Tax avoidance and corporate social responsibility: you can`t do both, or can you?. Corporate Governance: The international journal of business in society, 10(4): 365-374.Richardson, G., and R. Lanis. 2007. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6): 689-704.Rego, S. O. 2003. Tax‐avoidance activities of US multinational corporations. Contemporary Accounting Research, 20(4): 805-833.Stickney, C. P., and V. E. 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.Scholes, M. S., M. A. Wolfson, M. Erickson, E. Maydew, and T. Shevlin. 1992. Taxes and Business Strategy: A Planning Approach Prentice-Hall. New Jersey.Watts, R. L., and J. L. Zimmerman. 1990. Positive accounting theory: a ten year perspective. Accounting review: 131-156.Xie, B., W. N. Davidson III, and P. J. DaDalt. 2003. Earnings management and corporate governance: the role of the board and the audit committee. Journal of corporate finance, 9(3): 295-316.Yermack, D. 1996. Higher market valuation of companies with a small board of directors. Journal of financial economics, 40(2): 185-211.Zimmerman, J. L. 1983. Taxes and firm size. Journal of accounting and economics, 5: 119-149. zh_TW dc.identifier.doi (DOI) 10.6814/THE.NCCU.ACCT.003.2018.F07 -
