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題名 企業策略、學術背景獨立董事與租稅規避之關係
Business Strategy, Academic Independent Directors, and Tax Avoidance
作者 彭秋婷
Peng, Chiu-Ting
貢獻者 陳明進
彭秋婷
Peng, Chiu-Ting
關鍵詞 租稅規避
策略
獨立董事
Independent director
Tax avoidance
Business strategy
日期 2020
上傳時間 3-Aug-2020 17:30:08 (UTC+8)
摘要 公司採取的企業策略類型對於公司重要決策及選才有所影響，本研究按Miles, Snow, Meyer, and Coleman(1978)的策略分類法作為企業策略分類之依據，以2009年至2018年台灣上市公司公開資訊，探討我國公司所採用之企業策略、選任具學術背景之獨立董事與租稅規避間關聯。以普通最小平方法進行實證分析，結果顯示企業策略越偏向穩健者之企業，從事越多租稅規避行為，推測是因為其追求成本最小化之策略使然；選任具學術背景之獨立董事之公司，從事較少租稅規避行為，代表具學術背景之獨立董事對於公司租稅規避行為確實有抑制效果；但在不同策略下，具學術背景之獨立董事對於企業租稅規避行為並無一致增額效果。
The type of business strategy adopted by the company affects the important decisions and choices of the company. Using Miles, Snow, Meyer, and Coleman’s (1978) business strategy typology, this study examines the associations between business strategies, academic independent directors and tax avoidance. The research sample consists listed firms in Taiwan for the period 2009 - 2018. The empirical results show that defender-type firms engage in more tax avoidance activities, possibly due to its cost minimization strategy; companies with academic independent directors tend to engage in less tax avoidance, suggesting that academic independent directors have the effect of countering companies’ aggressive tax avoidance. However, the counter-tax avoidance effect of academic independent directors is not significant for companies adopting other strategies.
參考文獻 吳慧玲，2013，淺談我國審計委員會制度發展沿革及相關規範，證券暨期貨月刊第31期（5月）：5-17。
吳嘉勳，2018，租稅法，台北：華泰文化。
賴英照，2012，法制的移植－從公司律到獨立董事，臺北大學法學論叢，第84期（12月）：1-70。
魏妤珊、廖俊煌、黃法蓉，2016，董事身分特性與企業風險管理對企業避稅之影響，商管科技季刊，第17期（6月）。
劉連煜，2010，現行上市上櫃公司獨立董事制度之檢討暨改進方案——從實證面出發，政大法學評論，第114期：53-156。
Adams, R. B., and Ferreira, D. 2007. A Theory of Friendly Boards. The Journal of Finance 62(1): 217-250.
Badolato, P. G., Donelson, D. C., and Ege, M. 2014. Audit Committee Financial Expertise and Earnings Management: The Role of Status. Journal of Accounting and Economics 58(2-3): 208-230.
Bantel, K. A., and Jackson, S. E. 1989. Top Management and Innovations in Banking: Does the Composition of the Top Team Make a Difference? Strategic Management Journal 10: 107-124.
Barua, A., Davidson, L. F., Rama, D. V., and Thiruvadi, S. 2010. CFO Gender and Accruals Quality. Accounting Horizons 24(1): 25-39.
Bentley, K. A., Omer, T. C., and Sharp, N. Y.2013. Business Strategy, Financial Reporting Irregularities, and Audit Effort. Contemporary Accounting Research 30(2): 780-817.
Chen, S., Chen, X., Cheng, Q., and Shevlin, T. 2010. Are Family Firms More Tax Aggressive than Non-Family Firms? Journal of Financial Economics 95(1): 41-61.
Dechow, P. M., Sloan, R. G., and Sweeney, A. P. 1996. Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC. Contemporary Accounting Research 13: 1-36.
Desai, M. A. 2003. The Divergence Between Book Income and Tax Income. Tax Policy and the Economy 17(1): 169-206.
Desai, M. A., and Dharmapala, D. 2006. Corporate Tax Avoidance and High-Powered Incentives. Journal of Financial Economics 79(1): 145-179.
Dhaliwal, D., Naiker, V., and Navissi, F. 2010. The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees. Contemporary Accounting Research 27: 787-827.
Dhaliwal, D., Goodman, T. H., Hoffman, P.J., and Schwab, C. M. 2017. The Incidence, Valuation and Management of Tax-Related Reputational Costs: Evidence from a Period of Protest. JATA Conference 2019.
Dischingera, M., and Riedel, N. 2011. Corporate Taxes and the Location of Intangible Assets within Multinational Firms. Journal of Public Economics 95(7-8):691-707.
Duchin, R., Matsusaka, J. G., and Ozbas, O. 2010. When Are Outside Directors Effective? Journal of Financial Economics 96: 195-214.
Dunbar, A. E., and Phillips, J. D. 2001. The Outsourcing of Corporate Tax Function Activities. Journal of the American Taxation Association 23(2): 35-49.
Dyreng, S. D., Hanlon, M., and Maydew, E. L. 2008. Long‐Run Corporate Tax Avoidance. The Accounting Review 83(1): 61-82.
Dyreng, S. D., Hanlon, M. and Maydew, E. L. 2010. The Effects of Executives on Corporate Tax Avoidance. The Accounting Review 85(4): 1163-1189.
Fama, E. F., and Jensen, M. C. 1983. Separation of Ownership and Control. The Journal of Law and Economics 26(2): 301-325.
Francis, B. B., Hasan, I., Wu, Q., and Yan, M. 2014. Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness. The Journal of the American Taxation Association 36(2):171-202.
Francis, B. B., Hasan, I., Sun, X., and Wu, Q. 2016. CEO Political Preference and Corporate Tax Sheltering. Journal of Corporate Finance 38: 37-53.
Gupta, S., and Newberry, K. 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. 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.
Hambrick, D. C., and Mason, P. A. 1983. Upper Echelons: The Organization as a Reflection of its Top Managers. The Academy of Management Review 9(2):193-206.
Hanlon, M., and Heitzman, S. 2010. A Review of Tax Research. Journal of Accounting and Economics 50(2): 127-178.
Higgins, D., Omer, T. C., and Phillips, J. D. 2011. Does a Firm’s Business Strategy Influence its Level of Tax Avoidance? American Taxation Association Mid-Year Meeting: JATA Conference.
Higgins, D., Omer, T. C., and Phillips, J. D. 2012. Tax Avoidance Versus Aggressiveness: The Influence of a Firm`s Business Strategy. Available at SSRN 1727592.
Higgins, D., Omer, T. C., and Phillips, J. D. 2015. The Influence of a Firm’s Business Strategy on its Tax Aggressiveness. Contemporary Accounting Research 32(2): 674-702.
Hsu, P. H., Moore, J. A., and Neubaum, D. O. 2014. Tax Avoidance, Financial Experts on the Board, and Business Strategy. Working paper. California State University, East Bay.
Hsu, P. H., Moore, J. A., and Neubaum, D. O. 2018. Tax Avoidance, Financial Experts on the Audit Committee, and Business Strategy. Journal of Business Finance and Accounting 45(August): 1293-1321.
Ittner, C. D., Larcker, D. F., and Rajan, M. V. 1997. The Choice of Performance Measures in Annual Bonus Contracts. The Accounting Review 72(2): 231-255.
Jensen, M. C., and Meckling, W. H. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics 3(4): 305-360.
Krishnan, J., Wen, Y., and Zhao, W. 2011. Legal Expertise on Corporate Audit Committees and Financial Reporting Quality. The Accounting Review 86(6): 2099-2130.
Lanis, R., and Richardson, G. 2014. Is Corporate Social Responsibility Performance Associated with Tax Avoidance? Journal of Business Ethics 127(2): 439-457.
Manzon, G. B., and Plesko, G. A. 2002. The Relation Between Financial and Tax Reporting Measures of Income. Tax Law Review 55(2): 175-214.
Miles, R. E., Snow, C. C., Meyer, A. D., and H. J. Coleman, Jr. 1978. Organizational Strategy, Structure and Process. The Academy of Management Review 33(3): 546-562.
Mills, L. F. 1998. Book-Tax Differences and Internal Revenue Service Adjustments. Journal of Accounting Research 36(2): 343-356.
Porcano, T. 1986. Corporate Tax Rates: Progressive, Proportional, or Regressive. The Journal of the American Taxation Association 7: 17-31.
Rego, S. O., and Wilson, R. J. 2012. Equity Risk Incentives and Corporate Tax Aggressiveness. Journal of Accounting Research 50(3): 775-810.
Richardson, G., Taylor, G., and Lanis, R. 2013. The Impact of Board of Director Oversight Characteristics on Corporate Tax Aggressiveness: An Empirical Analysis. Journal of Accounting and Public Policy 32(2): 68-88.
Richardson, G., Taylor, G., and Lanis, R. 2016. Women on the Board of Directors and Corporate Tax Aggressiveness in Australia: An empirical analysis. Accounting Research Journal 29: 313-331.
Siegfried, J. J., 1974. Effective Average U.S. Corporation Income Tax Rates. National Tax Journal (27): 245-259.
Slemrod, J. 2004. The Economics of Corporate Tax Selfishness. National Tax Journal 57(4): 877-899.
Thomas, A. S., Litschert, R. J., and Ramaswamy, K. 1991. The Performance Impact of Strategy‐Manager Coalignment: An Empirical Examination. Strategic Management Journal 12(7): 509-522.
Wilson, R. 2009. An Examination of Corporate Tax Shelter Participants. The Accounting Review 84 (3): 969-999.
Zhang, Y., Zhou, J., and Zhou, N. 2007. Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses. Journal of Accounting and Public Policy 26: 300-327.
Zimmerman, J. 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
107353102
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0107353102
資料類型 thesis
dc.contributor.advisor 陳明進zh_TW
dc.contributor.author (Authors) 彭秋婷zh_TW
dc.contributor.author (Authors) Peng, Chiu-Tingen_US
dc.creator (作者) 彭秋婷zh_TW
dc.creator (作者) Peng, Chiu-Tingen_US
dc.date (日期) 2020en_US
dc.date.accessioned 3-Aug-2020 17:30:08 (UTC+8)-
dc.date.available 3-Aug-2020 17:30:08 (UTC+8)-
dc.date.issued (上傳時間) 3-Aug-2020 17:30:08 (UTC+8)-
dc.identifier (Other Identifiers) G0107353102en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/130949-
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) 107353102zh_TW
dc.description.abstract (摘要) 公司採取的企業策略類型對於公司重要決策及選才有所影響，本研究按Miles, Snow, Meyer, and Coleman(1978)的策略分類法作為企業策略分類之依據，以2009年至2018年台灣上市公司公開資訊，探討我國公司所採用之企業策略、選任具學術背景之獨立董事與租稅規避間關聯。以普通最小平方法進行實證分析，結果顯示企業策略越偏向穩健者之企業，從事越多租稅規避行為，推測是因為其追求成本最小化之策略使然；選任具學術背景之獨立董事之公司，從事較少租稅規避行為，代表具學術背景之獨立董事對於公司租稅規避行為確實有抑制效果；但在不同策略下，具學術背景之獨立董事對於企業租稅規避行為並無一致增額效果。zh_TW
dc.description.abstract (摘要) The type of business strategy adopted by the company affects the important decisions and choices of the company. Using Miles, Snow, Meyer, and Coleman’s (1978) business strategy typology, this study examines the associations between business strategies, academic independent directors and tax avoidance. The research sample consists listed firms in Taiwan for the period 2009 - 2018. The empirical results show that defender-type firms engage in more tax avoidance activities, possibly due to its cost minimization strategy; companies with academic independent directors tend to engage in less tax avoidance, suggesting that academic independent directors have the effect of countering companies’ aggressive tax avoidance. However, the counter-tax avoidance effect of academic independent directors is not significant for companies adopting other strategies.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　研究問題與目的 4
第三節　研究架構 6
第貳章　文獻探討 8
第一節　公司治理與獨立董事 8
第二節　租稅規避與獨立董事 10
第三節　企業策略與租稅規避 13
第參章　研究方法 16
第一節　假說發展 16
第二節　實證模型 18
第三節　變數定義說明 20
第四節　資料來源與樣本篩選 30
第肆章　實證結果與分析 31
第一節　樣本敘述性統計 31
第二節　實證結果與分析 38
第三節　額外分析 44
第伍章　結論與建議 51
第一節　結論與建議 51
第二節　研究限制 52
參考文獻 53		zh_TW
dc.format.extent 2516091 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0107353102en_US
dc.subject (關鍵詞) 租稅規避zh_TW
dc.subject (關鍵詞) 策略zh_TW
dc.subject (關鍵詞) 獨立董事zh_TW
dc.subject (關鍵詞) Independent directoren_US
dc.subject (關鍵詞) Tax avoidanceen_US
dc.subject (關鍵詞) Business strategyen_US
dc.title (題名) 企業策略、學術背景獨立董事與租稅規避之關係zh_TW
dc.title (題名) Business Strategy, Academic Independent Directors, and Tax Avoidanceen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 吳慧玲，2013，淺談我國審計委員會制度發展沿革及相關規範，證券暨期貨月刊第31期（5月）：5-17。
吳嘉勳，2018，租稅法，台北：華泰文化。
賴英照，2012，法制的移植－從公司律到獨立董事，臺北大學法學論叢，第84期（12月）：1-70。
魏妤珊、廖俊煌、黃法蓉，2016，董事身分特性與企業風險管理對企業避稅之影響，商管科技季刊，第17期（6月）。
劉連煜，2010，現行上市上櫃公司獨立董事制度之檢討暨改進方案——從實證面出發，政大法學評論，第114期：53-156。
Adams, R. B., and Ferreira, D. 2007. A Theory of Friendly Boards. The Journal of Finance 62(1): 217-250.
Badolato, P. G., Donelson, D. C., and Ege, M. 2014. Audit Committee Financial Expertise and Earnings Management: The Role of Status. Journal of Accounting and Economics 58(2-3): 208-230.
Bantel, K. A., and Jackson, S. E. 1989. Top Management and Innovations in Banking: Does the Composition of the Top Team Make a Difference? Strategic Management Journal 10: 107-124.
Barua, A., Davidson, L. F., Rama, D. V., and Thiruvadi, S. 2010. CFO Gender and Accruals Quality. Accounting Horizons 24(1): 25-39.
Bentley, K. A., Omer, T. C., and Sharp, N. Y.2013. Business Strategy, Financial Reporting Irregularities, and Audit Effort. Contemporary Accounting Research 30(2): 780-817.
Chen, S., Chen, X., Cheng, Q., and Shevlin, T. 2010. Are Family Firms More Tax Aggressive than Non-Family Firms? Journal of Financial Economics 95(1): 41-61.
Dechow, P. M., Sloan, R. G., and Sweeney, A. P. 1996. Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC. Contemporary Accounting Research 13: 1-36.
Desai, M. A. 2003. The Divergence Between Book Income and Tax Income. Tax Policy and the Economy 17(1): 169-206.
Desai, M. A., and Dharmapala, D. 2006. Corporate Tax Avoidance and High-Powered Incentives. Journal of Financial Economics 79(1): 145-179.
Dhaliwal, D., Naiker, V., and Navissi, F. 2010. The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees. Contemporary Accounting Research 27: 787-827.
Dhaliwal, D., Goodman, T. H., Hoffman, P.J., and Schwab, C. M. 2017. The Incidence, Valuation and Management of Tax-Related Reputational Costs: Evidence from a Period of Protest. JATA Conference 2019.
Dischingera, M., and Riedel, N. 2011. Corporate Taxes and the Location of Intangible Assets within Multinational Firms. Journal of Public Economics 95(7-8):691-707.
Duchin, R., Matsusaka, J. G., and Ozbas, O. 2010. When Are Outside Directors Effective? Journal of Financial Economics 96: 195-214.
Dunbar, A. E., and Phillips, J. D. 2001. The Outsourcing of Corporate Tax Function Activities. Journal of the American Taxation Association 23(2): 35-49.
Dyreng, S. D., Hanlon, M., and Maydew, E. L. 2008. Long‐Run Corporate Tax Avoidance. The Accounting Review 83(1): 61-82.
Dyreng, S. D., Hanlon, M. and Maydew, E. L. 2010. The Effects of Executives on Corporate Tax Avoidance. The Accounting Review 85(4): 1163-1189.
Fama, E. F., and Jensen, M. C. 1983. Separation of Ownership and Control. The Journal of Law and Economics 26(2): 301-325.
Francis, B. B., Hasan, I., Wu, Q., and Yan, M. 2014. Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness. The Journal of the American Taxation Association 36(2):171-202.
Francis, B. B., Hasan, I., Sun, X., and Wu, Q. 2016. CEO Political Preference and Corporate Tax Sheltering. Journal of Corporate Finance 38: 37-53.
Gupta, S., and Newberry, K. 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. 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.
Hambrick, D. C., and Mason, P. A. 1983. Upper Echelons: The Organization as a Reflection of its Top Managers. The Academy of Management Review 9(2):193-206.
Hanlon, M., and Heitzman, S. 2010. A Review of Tax Research. Journal of Accounting and Economics 50(2): 127-178.
Higgins, D., Omer, T. C., and Phillips, J. D. 2011. Does a Firm’s Business Strategy Influence its Level of Tax Avoidance? American Taxation Association Mid-Year Meeting: JATA Conference.
Higgins, D., Omer, T. C., and Phillips, J. D. 2012. Tax Avoidance Versus Aggressiveness: The Influence of a Firm`s Business Strategy. Available at SSRN 1727592.
Higgins, D., Omer, T. C., and Phillips, J. D. 2015. The Influence of a Firm’s Business Strategy on its Tax Aggressiveness. Contemporary Accounting Research 32(2): 674-702.
Hsu, P. H., Moore, J. A., and Neubaum, D. O. 2014. Tax Avoidance, Financial Experts on the Board, and Business Strategy. Working paper. California State University, East Bay.
Hsu, P. H., Moore, J. A., and Neubaum, D. O. 2018. Tax Avoidance, Financial Experts on the Audit Committee, and Business Strategy. Journal of Business Finance and Accounting 45(August): 1293-1321.
Ittner, C. D., Larcker, D. F., and Rajan, M. V. 1997. The Choice of Performance Measures in Annual Bonus Contracts. The Accounting Review 72(2): 231-255.
Jensen, M. C., and Meckling, W. H. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics 3(4): 305-360.
Krishnan, J., Wen, Y., and Zhao, W. 2011. Legal Expertise on Corporate Audit Committees and Financial Reporting Quality. The Accounting Review 86(6): 2099-2130.
Lanis, R., and Richardson, G. 2014. Is Corporate Social Responsibility Performance Associated with Tax Avoidance? Journal of Business Ethics 127(2): 439-457.
Manzon, G. B., and Plesko, G. A. 2002. The Relation Between Financial and Tax Reporting Measures of Income. Tax Law Review 55(2): 175-214.
Miles, R. E., Snow, C. C., Meyer, A. D., and H. J. Coleman, Jr. 1978. Organizational Strategy, Structure and Process. The Academy of Management Review 33(3): 546-562.
Mills, L. F. 1998. Book-Tax Differences and Internal Revenue Service Adjustments. Journal of Accounting Research 36(2): 343-356.
Porcano, T. 1986. Corporate Tax Rates: Progressive, Proportional, or Regressive. The Journal of the American Taxation Association 7: 17-31.
Rego, S. O., and Wilson, R. J. 2012. Equity Risk Incentives and Corporate Tax Aggressiveness. Journal of Accounting Research 50(3): 775-810.
Richardson, G., Taylor, G., and Lanis, R. 2013. The Impact of Board of Director Oversight Characteristics on Corporate Tax Aggressiveness: An Empirical Analysis. Journal of Accounting and Public Policy 32(2): 68-88.
Richardson, G., Taylor, G., and Lanis, R. 2016. Women on the Board of Directors and Corporate Tax Aggressiveness in Australia: An empirical analysis. Accounting Research Journal 29: 313-331.
Siegfried, J. J., 1974. Effective Average U.S. Corporation Income Tax Rates. National Tax Journal (27): 245-259.
Slemrod, J. 2004. The Economics of Corporate Tax Selfishness. National Tax Journal 57(4): 877-899.
Thomas, A. S., Litschert, R. J., and Ramaswamy, K. 1991. The Performance Impact of Strategy‐Manager Coalignment: An Empirical Examination. Strategic Management Journal 12(7): 509-522.
Wilson, R. 2009. An Examination of Corporate Tax Shelter Participants. The Accounting Review 84 (3): 969-999.
Zhang, Y., Zhou, J., and Zhou, N. 2007. Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses. Journal of Accounting and Public Policy 26: 300-327.
Zimmerman, J. 1983. Taxes and Firm Size. Journal of Accounting and Economics (5): 119-149.		zh_TW
dc.identifier.doi (DOI) 10.6814/NCCU202000677en_US