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題名 企業風險與租稅規避之關係 – 家族企業是否不同？
Whether the relationship between firm risk and tax avoidance is different under family firms?
作者 陳明孝
Chen, Ming-Hsiao
貢獻者 翁嘉祥
Weng, Chia-Hsiang
陳明孝
Chen, Ming-Hsiao
關鍵詞 企業風險
家族企業
社會情感財富理論
租稅規避
Firm risk
family firm
socio-emotional wealth theory
tax avoidance
日期 2022
上傳時間 1-Aug-2022 17:08:07 (UTC+8)
摘要 由於稅收節省也可以成為企業在面臨高企業風險時彌補內部資金的一種方式，過去文獻卻未著重探討彼此之間的關係，本研究參考Guenther, Matsunaga and Williams (2017)的研究問題首先探討企業風險對於租稅規避的影響。臺灣企業的組成就以家族企業為多數，再加上近年來學術上針對家族企業又發展出了社會情感財富理論（Socio-emotional wealth）解釋家族企業除了重視控制權外，通常有重視聲譽、損失厭惡等特徵，可能會做出在經濟利益面上看來並非最正確的決策選擇，因此本研究的第二個問題欲探討企業風險對租稅規避的關係在家族企業下是否不同？
在使用臺灣2001至2021年的上市(櫃)公司作為樣本來測試以上的研究問題後，實證結果有以下兩點發現，首先當企業風險愈大，租稅規避行為也愈大，接著在家族企業的影響下反而會弱化原本企業風險愈高與租稅規避程度愈大的關係，綜上所述家族企業損失厭惡以及重視聲譽的特徵確實會影響企業風險與租稅規避之間的關係。
The first purpose of this paper aims to examine the impact of firm risk on tax avoidance with reference to Guenther, Matsunaga and Williams (2017). The past findings indicated family firms play an important role in Taiwan and socio-emotional wealth theory has been developed for explaining the characteristics of family firms in recent years. Besides family control, family firms pay attention to the reputation and risk aversion. As a result, they may not make the best decisions in the aspect of economic interests. Therefore, the second question in this paper aims to investigate whether the relationship between firm risk and tax avoidance is different under family firms.
To test the hypotheses, I use the data of companies listed in Taiwan from 2001 to 2021. This research indicates the following two findings: First, the higher firm risk, the higher tax avoidance behavior. Second, the relationship between firm risk and tax avoidance is indeed affected by the risk aversion and reputation of family firms. Overall, this research makes notable contributions to the relevant literature on firm risk, family firm and tax avoidance.
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描述 碩士
國立政治大學
會計學系
109353029
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0109353029
資料類型 thesis
dc.contributor.advisor 翁嘉祥zh_TW
dc.contributor.advisor Weng, Chia-Hsiangen_US
dc.contributor.author (Authors) 陳明孝zh_TW
dc.contributor.author (Authors) Chen, Ming-Hsiaoen_US
dc.creator (作者) 陳明孝zh_TW
dc.creator (作者) Chen, Ming-Hsiaoen_US
dc.date (日期) 2022en_US
dc.date.accessioned 1-Aug-2022 17:08:07 (UTC+8)-
dc.date.available 1-Aug-2022 17:08:07 (UTC+8)-
dc.date.issued (上傳時間) 1-Aug-2022 17:08:07 (UTC+8)-
dc.identifier (Other Identifiers) G0109353029en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/140987-
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) 109353029zh_TW
dc.description.abstract (摘要) 由於稅收節省也可以成為企業在面臨高企業風險時彌補內部資金的一種方式，過去文獻卻未著重探討彼此之間的關係，本研究參考Guenther, Matsunaga and Williams (2017)的研究問題首先探討企業風險對於租稅規避的影響。臺灣企業的組成就以家族企業為多數，再加上近年來學術上針對家族企業又發展出了社會情感財富理論（Socio-emotional wealth）解釋家族企業除了重視控制權外，通常有重視聲譽、損失厭惡等特徵，可能會做出在經濟利益面上看來並非最正確的決策選擇，因此本研究的第二個問題欲探討企業風險對租稅規避的關係在家族企業下是否不同？
在使用臺灣2001至2021年的上市(櫃)公司作為樣本來測試以上的研究問題後，實證結果有以下兩點發現，首先當企業風險愈大，租稅規避行為也愈大，接著在家族企業的影響下反而會弱化原本企業風險愈高與租稅規避程度愈大的關係，綜上所述家族企業損失厭惡以及重視聲譽的特徵確實會影響企業風險與租稅規避之間的關係。		zh_TW
dc.description.abstract (摘要) The first purpose of this paper aims to examine the impact of firm risk on tax avoidance with reference to Guenther, Matsunaga and Williams (2017). The past findings indicated family firms play an important role in Taiwan and socio-emotional wealth theory has been developed for explaining the characteristics of family firms in recent years. Besides family control, family firms pay attention to the reputation and risk aversion. As a result, they may not make the best decisions in the aspect of economic interests. Therefore, the second question in this paper aims to investigate whether the relationship between firm risk and tax avoidance is different under family firms.
To test the hypotheses, I use the data of companies listed in Taiwan from 2001 to 2021. This research indicates the following two findings: First, the higher firm risk, the higher tax avoidance behavior. Second, the relationship between firm risk and tax avoidance is indeed affected by the risk aversion and reputation of family firms. Overall, this research makes notable contributions to the relevant literature on firm risk, family firm and tax avoidance.		en_US
dc.description.tableofcontents 第一章 緒論 1
第一節 研究動機與目的 1
第二章 文獻探討及假說發展 5
第一節 租稅規避 5
第二節 企業風險與租稅規避之關聯性 8
第三節 家族企業 10
第四節 家族企業對企業風險與租稅規避關聯的影響 12
第三章 研究方法 15
第一節 樣本及資料來源搜集 15
第二節 被解釋變數 17
第三節 解釋變數 20
第四節 調節變數 21
第五節 控制變數 22
第六節 實證模型建立 27
第四章 實證結果與分析 29
第一節 敘述性統計 29
第二節 實證迴歸結果 38
第三節 敏感性測試 43
第四節 額外測試 50
第五章 研究結論、研究限制及未來建議 68
第一節 研究結論 68
第二節 研究限制及未來建議 70
參考文獻 71		zh_TW
dc.format.extent 2153534 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0109353029en_US
dc.subject (關鍵詞) 企業風險zh_TW
dc.subject (關鍵詞) 家族企業zh_TW
dc.subject (關鍵詞) 社會情感財富理論zh_TW
dc.subject (關鍵詞) 租稅規避zh_TW
dc.subject (關鍵詞) Firm risken_US
dc.subject (關鍵詞) family firmen_US
dc.subject (關鍵詞) socio-emotional wealth theoryen_US
dc.subject (關鍵詞) tax avoidanceen_US
dc.title (題名) 企業風險與租稅規避之關係 – 家族企業是否不同？zh_TW
dc.title (題名) Whether the relationship between firm risk and tax avoidance is different under family firms?en_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文部分

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dc.identifier.doi (DOI) 10.6814/NCCU202200747en_US