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題名 高階經理人內部負債與企業稅務規劃
Executive Inside Debt and Tax Planning
作者 林憶倩
Lin, I-Chien
貢獻者 梁嘉紋
Liang, Jia-Wen
林憶倩
Lin, I-Chien
關鍵詞 內部負債
薪酬
稅務規劃
策略聯盟
連鎖董事
Inside Debt
Compensation
Tax Planning
Strategic Alliances
Board Interlock
日期 2023
上傳時間 2-Aug-2023 13:24:29 (UTC+8)
摘要 薪酬設計對企業經營方式有極大的影響力，在美國於2006年進行薪酬制度改革後，內部負債對企業營運之影響於近年逐漸受到重視。持有內部負債將使管理階層的風險偏好趨向保守，而過去研究發現稅務規劃為降低企業稅務風險的有效手段，故本研究旨在探討高階管理階層持有內部負債，是否會從事稅務規劃以進行稅務風險管理。實證結果發現，高階管理階層持有內部負債與企業稅務規劃行為呈正向關聯，企業可能聘請稅務產業專家及與低稅公司進行連結，如策略聯盟夥伴關係與董事連結。不論企業可操作之避稅空間多或少，皆不影響研究結論。持有內部負債之高階管理階層會透過稅務規劃，讓企業在進行節稅的同時也兼顧稅務風險。
Inside debt holdings by managers impact management`s risk appetite to be more risk-averse. Past studies have found that tax planning is an effective means to reduce corporate tax risks. This study aims to explore whether the management with more inside debt holdings is more likely to engage in tax planning for risk management. The empirical evidence suggests that inside debt is positively related to tax planning behavior. The management is more likely to hire tax industry experts and have low tax ties, such as interlocked directorship and strategic alliance with low-tax companies. Additional tests also indicate that the management with inside debt invests in tax planning, regardless of the amount of tax accruals held by the enterprise. Overall, the evidence suggests that the management with more inside debt are more likely to take tax risks into account while saving tax through tax planning.
參考文獻 林嬌能，2017，會計產業專家、會計師公費與企業租稅規劃相關性之研究。會計學報，7(1)，51-88。
林嬌能、林晨，2019，企業使用衍生性金融工具與租稅規劃之關聯性。會計學報，8(1)，73-112。
林穎真，2016，策略聯盟與租稅規避之關聯性。政治大學會計研究所碩士論文。
Abubakar, A. H., N. Mansor, and W. I. A. Wan-Mohamad. 2021. Corporate tax avoidance, free cash flow and real earnings management: Evidence from Nigeria. Universal Journal of Accounting and Finance, 9(1), 86-97.
Alexander, A., and M. Jacob. 2016. Executive Inside Debt and Corporate Tax 　　Avoidance. Working paper, University of Padua.
Armstrong, C., D. Larcker, G. Ormazabal, and D. Taylor. 2013. The relation between equity incentives and misreporting: The role of risk-taking incentives. Journal of Financial Economics, forthcoming.
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.
Armstrong, C. S., J. L. Blouin, and D. F. Larcker. 2012. The incentives for tax planning. Journal of Accounting and Economics, 53(1-2), 391-411.
Beasley, M. S., N. C. Goldman, C. M. Lewellen, and M. McAllister. 2021. Board risk oversight　and corporate tax-planning practices. Journal of Management Accounting Research, 33(1), 7-32.
Bennett, R. L., L. Güntay, and H. Unal. 2015. Inside debt, bank default risk, and performance during the crisis. Journal of Financial Intermediation, 24(4), 487-513.
Bhandari, A., B. Mammadov, and M. Thevenot. 2018. The impact of executive inside debt on sell-side financial analyst forecast characteristics. Review of Quantitative Finance and Accounting, 51, 283-315.
Bhagiawan, G., and M. Mukhlasin. 2020. Effect of corporate governance on tax planning & firm value. International Journal of Commerce and Finance, 6(2), 72-80.
Brown, L. D., and Y. J. Lee .2011. Changes in option‐based compensation around the issuance of SFAS 123R. Journal of Business Finance & Accounting, 38(9‐10), 1053-1095.
Brown, J. L., and K. D. Drake. 2014. Network Ties Among Low-Tax Firms. The Accounting Review, 89(2):483–510.
Carter, M. E., L. J. Lynch, and I. R. Tuna .2007. The role of accounting in the design of CEO equity compensation. The Accounting Review, 82(2), 327-357.
Cassell, C. A., S. X. Huang, J. M. Sanchez, and M. D. Stuart. 2012. Seeking safety: The relation between CEO inside debt holdings and the riskiness of firm investment and financial policies. Journal of Financial Economics, 103(3), 588-610.
Chen, C. X., M. Kim, L. Y. Li, and W. Zhu .2022. Accounting performance goals in CEO compensation contracts and corporate risk taking. Management Science, 68(8), 6039-6058.
Cheng, C. A., P. Guo, C. H. Weng, and Q. Wu. 2021. Innovation and corporate tax planning: the distinct effects of patents and R&D. Contemporary Accounting Research, 38(1), 621-653.
Chi, S., S. X. Huang, and J. M. Sanchez. 2017. CEO inside debt incentives and corporate tax sheltering. Journal of Accounting Research, 55 (4):837-876.
Choudhary, P., A. Koester, and T. Shevlin. 2016. Measuring income tax accrual quality. Review of Accounting Studies, 21, 89-139.
Christensen, B. E., A. J. Olson, and T. C. Omer. 2015. The role of audit firm expertise and knowledge spillover in mitigating earnings management through the tax accounts. The Journal of the American Taxation Association, 37(1), 3-36.
Chyz, J. A., R. Gal-Or, V. Naiker, and D. Sharma. 2018. The influence of auditor provided tax planning and tax compliance services on effective tax rates and tax risk. Proceeding of the Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association (Vol. 111, pp. 1-61). National Tax Association.
Core, J., and W. Guay. 2002. Estimating the value of employee stock option portfolios and their sensitivities to price and volatility. Journal of Accounting Research, 40(3), 613-630.

Dhole, S., H. Manchiraju, and I. Suk. 2016. CEO inside debt and earnings management. Journal of Accounting, Auditing & Finance, 31(4):515-550.
Dyreng, S. D., M. Hanlon, and E. L. Maydew. 2008. Long‐run corporate tax avoidance. The Accounting Review, 83(1), 61-82.
Fama, E. F., and M. C. Jensen .1983. Separation of ownership and control. The Journal of Law and Economics, 26(2), 301-325.
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.
Guo, Y., O. Qiuping, and M. Peng. 2020. Research on the Role of Tax Planning in Preventing Corporate Tax Risks. Universe Scientific Publishing, Modern Management Forum.
Hanlon, M., S. Rajgopal, and T. Shevlin. 2003. Are executive stock options associated with future earnings?. Journal of Accounting and Economics, 36(1-3), 3-43.
He, G. 2015. The effect of CEO inside debt holdings on financial reporting quality. Review of Accounting Studies, 20(1): 501-536.
Hogan, B., and T. Noga. 2015. Auditor-provided tax services and long-term tax avoidance. Review of Accounting and Finance, 14(3), 285-305.
Incardona, J., Y. Kannan, R. Premuroso, J. L. Higgs, and I. Huang .2014. Taxing audit markets and reputation: An examination of the US tax shelter controversy. Journal of International Accounting, Auditing and Taxation, 23(1), 18-31.
Isa, K. M., S. H. Yussof, and R. Mohdali. 2014. The role of tax agents in sustaining the Malaysian tax system. Procedia-Social and Behavioral Sciences, 164, 366-371.
Jayaraman, S., and T. Milbourn. 2015. CEO equity incentives and financial misreporting: The role of auditor expertise. The Accounting Review, 90(1), 321-350.
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.
Kaghazloo, F., M. Baharmoghadam,and A. Rahimi . 2020. The Effect of on tax professionals` perception of tax complexity on tax compliance behavior. Quarterly Journal of Fiscal and Economic Policies, 8(30), 81-105.
Kubick, T. R., G. B. Lockhart, and J. R Robinson. 2014. Does inside debt moderate corporate tax avoidance?. In Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association (Vol. 107, pp. 1-43). National Tax Association.
Kubick, T. R., G. B. Lockhart, and J. R Robinson. 2020. Does inside debt moderate corporate tax avoidance? National Tax Journal, 73(1): 47-76.
Kubick, T. R., T. C. Omer, and Z. Wiebe. 2020. The effect of voluntary clawback adoptions on corporate tax policy. The Accounting Review, 95(1): 259-285.
Landry, S., M. Deslandes, and A. Fortin. 2013. Tax aggressiveness, corporate social responsibility, and ownership structure. Journal of Accounting, Ethics & Public Policy, 14(3), 611-645.
Lim, C. Y., T. J. Shevlin, K. Wang, and Y. Xu. 2018. Tax knowledge diffusion through individual auditor network ties: Evidence from China. Available at SSRN 3229564.
Lin, S. 2001. CPA attested tax returns and tax evasion. Taiwan Accounting Review 1:15-36.
Liu, Y., D. C. Mauer, and Y. Zhang.2014. Firm cash holdings and CEO inside debt. Journal of Banking & Finance, 42, 83-100.
Long, P. 2004. The Age of Compliance. International Tax Review. July 8: From: http://www.internationaltaxreview.com/Article/2605462/The-age-of-complian ce.html
Mansi, S., J. Qi, and H. Shi. 2020. Advertising and tax avoidance. Review of Quantitative Finance and Accounting, 54, 479-516.
Mao, C. X., and C. Zhang .2018. Managerial risk-taking incentive and firm innovation: Evidence from FAS 123R. Journal of Financial and Quantitative Analysis, 53(2), 867-898.
Mills, L., M. M. Erickson, and E. L. Maydew. 1998. Investments in tax planning. The Journal of the American Taxation Association, 20(1), 1.
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Pratama, I., and T. Suryarini. 2020. The Role of Independent Commissioners in Moderating the Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness. Accounting Analysis Journal, 9(3), 208-214.
Rego, S. O., and R. Wilson. 2012. Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research, 50(3), 775-810.
Scotchmer, S. 2016. 6. The Effect of Tax Advisors on Tax Compliance (pp. 182-199). University of Pennsylvania Press.
Seetharaman, A., Y. Sun, and W. Wang. 2011. Tax-related financial statement restatements and auditor-provided tax services. Journal of Accounting, Auditing & Finance 26 (October): 677 – 698.
Sheikh, S. (2020). CEO inside debt and corporate social responsibility. International Journal of Managerial Finance.
Siegfried, J. J. (1972). The relationship between economic structure and the effect of political influence: Empirical evidence from the federal corporation income tax program. The University of Wisconsin-Madison.
Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 22:161-190.
Steijvers, T., and M. Niskanen. 2011. Tax Aggressive Behaviour in Private Family Firms-the effect of the CEO and board of directors. Available at SSRN 1937651.
Westphal, J. D., and E. J. Zajac. 1995. Who shall govern? CEO/board power, demographic similarity, and new director selection. Administrative Science Quarterly, 60-83.
Williams, M. A., and R. P. Rao. 2006. CEO stock options and equity risk incentives. Journal of Business Finance & Accounting, 33(1‐2), 26-44.
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描述 碩士
國立政治大學
會計學系
110353018
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110353018
資料類型 thesis
dc.contributor.advisor 梁嘉紋zh_TW
dc.contributor.advisor Liang, Jia-Wenen_US
dc.contributor.author (Authors) 林憶倩zh_TW
dc.contributor.author (Authors) Lin, I-Chienen_US
dc.creator (作者) 林憶倩zh_TW
dc.creator (作者) Lin, I-Chienen_US
dc.date (日期) 2023en_US
dc.date.accessioned 2-Aug-2023 13:24:29 (UTC+8)-
dc.date.available 2-Aug-2023 13:24:29 (UTC+8)-
dc.date.issued (上傳時間) 2-Aug-2023 13:24:29 (UTC+8)-
dc.identifier (Other Identifiers) G0110353018en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/146392-
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) 110353018zh_TW
dc.description.abstract (摘要) 薪酬設計對企業經營方式有極大的影響力，在美國於2006年進行薪酬制度改革後，內部負債對企業營運之影響於近年逐漸受到重視。持有內部負債將使管理階層的風險偏好趨向保守，而過去研究發現稅務規劃為降低企業稅務風險的有效手段，故本研究旨在探討高階管理階層持有內部負債，是否會從事稅務規劃以進行稅務風險管理。實證結果發現，高階管理階層持有內部負債與企業稅務規劃行為呈正向關聯，企業可能聘請稅務產業專家及與低稅公司進行連結，如策略聯盟夥伴關係與董事連結。不論企業可操作之避稅空間多或少，皆不影響研究結論。持有內部負債之高階管理階層會透過稅務規劃，讓企業在進行節稅的同時也兼顧稅務風險。zh_TW
dc.description.abstract (摘要) Inside debt holdings by managers impact management`s risk appetite to be more risk-averse. Past studies have found that tax planning is an effective means to reduce corporate tax risks. This study aims to explore whether the management with more inside debt holdings is more likely to engage in tax planning for risk management. The empirical evidence suggests that inside debt is positively related to tax planning behavior. The management is more likely to hire tax industry experts and have low tax ties, such as interlocked directorship and strategic alliance with low-tax companies. Additional tests also indicate that the management with inside debt invests in tax planning, regardless of the amount of tax accruals held by the enterprise. Overall, the evidence suggests that the management with more inside debt are more likely to take tax risks into account while saving tax through tax planning.en_US
dc.description.tableofcontents 第壹章　緒論 1
第一節　研究動機與目的 1
第二節　研究議題 3
第三節　研究流程與架構 4
第貳章　文獻探討 5
第一節　租稅規劃 5
第二節　內部負債 12
第三節　租稅規劃與薪酬結構 14
第參章　研究方法 16
第一節　研究假說 16
第二節　實證模型、變數定義與衡量方法 18
第三節　樣本選取與研究資料來源 28
第肆章　實證結果分析 32
第一節　敘述性統計與相關係數分析 32
第二節　迴歸分析 43
第三節　額外測試 50
第伍章　結論與建議 69
第一節 研究結論 69
第二節　研究限制與建議 71
參考文獻 72		zh_TW
dc.format.extent 2063705 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110353018en_US
dc.subject (關鍵詞) 內部負債zh_TW
dc.subject (關鍵詞) 薪酬zh_TW
dc.subject (關鍵詞) 稅務規劃zh_TW
dc.subject (關鍵詞) 策略聯盟zh_TW
dc.subject (關鍵詞) 連鎖董事zh_TW
dc.subject (關鍵詞) Inside Debten_US
dc.subject (關鍵詞) Compensationen_US
dc.subject (關鍵詞) Tax Planningen_US
dc.subject (關鍵詞) Strategic Alliancesen_US
dc.subject (關鍵詞) Board Interlocken_US
dc.title (題名) 高階經理人內部負債與企業稅務規劃zh_TW
dc.title (題名) Executive Inside Debt and Tax Planningen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 林嬌能，2017，會計產業專家、會計師公費與企業租稅規劃相關性之研究。會計學報，7(1)，51-88。
林嬌能、林晨，2019，企業使用衍生性金融工具與租稅規劃之關聯性。會計學報，8(1)，73-112。
林穎真，2016，策略聯盟與租稅規避之關聯性。政治大學會計研究所碩士論文。
Abubakar, A. H., N. Mansor, and W. I. A. Wan-Mohamad. 2021. Corporate tax avoidance, free cash flow and real earnings management: Evidence from Nigeria. Universal Journal of Accounting and Finance, 9(1), 86-97.
Alexander, A., and M. Jacob. 2016. Executive Inside Debt and Corporate Tax 　　Avoidance. Working paper, University of Padua.
Armstrong, C., D. Larcker, G. Ormazabal, and D. Taylor. 2013. The relation between equity incentives and misreporting: The role of risk-taking incentives. Journal of Financial Economics, forthcoming.
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.
Armstrong, C. S., J. L. Blouin, and D. F. Larcker. 2012. The incentives for tax planning. Journal of Accounting and Economics, 53(1-2), 391-411.
Beasley, M. S., N. C. Goldman, C. M. Lewellen, and M. McAllister. 2021. Board risk oversight　and corporate tax-planning practices. Journal of Management Accounting Research, 33(1), 7-32.
Bennett, R. L., L. Güntay, and H. Unal. 2015. Inside debt, bank default risk, and performance during the crisis. Journal of Financial Intermediation, 24(4), 487-513.
Bhandari, A., B. Mammadov, and M. Thevenot. 2018. The impact of executive inside debt on sell-side financial analyst forecast characteristics. Review of Quantitative Finance and Accounting, 51, 283-315.
Bhagiawan, G., and M. Mukhlasin. 2020. Effect of corporate governance on tax planning & firm value. International Journal of Commerce and Finance, 6(2), 72-80.
Brown, L. D., and Y. J. Lee .2011. Changes in option‐based compensation around the issuance of SFAS 123R. Journal of Business Finance & Accounting, 38(9‐10), 1053-1095.
Brown, J. L., and K. D. Drake. 2014. Network Ties Among Low-Tax Firms. The Accounting Review, 89(2):483–510.
Carter, M. E., L. J. Lynch, and I. R. Tuna .2007. The role of accounting in the design of CEO equity compensation. The Accounting Review, 82(2), 327-357.
Cassell, C. A., S. X. Huang, J. M. Sanchez, and M. D. Stuart. 2012. Seeking safety: The relation between CEO inside debt holdings and the riskiness of firm investment and financial policies. Journal of Financial Economics, 103(3), 588-610.
Chen, C. X., M. Kim, L. Y. Li, and W. Zhu .2022. Accounting performance goals in CEO compensation contracts and corporate risk taking. Management Science, 68(8), 6039-6058.
Cheng, C. A., P. Guo, C. H. Weng, and Q. Wu. 2021. Innovation and corporate tax planning: the distinct effects of patents and R&D. Contemporary Accounting Research, 38(1), 621-653.
Chi, S., S. X. Huang, and J. M. Sanchez. 2017. CEO inside debt incentives and corporate tax sheltering. Journal of Accounting Research, 55 (4):837-876.
Choudhary, P., A. Koester, and T. Shevlin. 2016. Measuring income tax accrual quality. Review of Accounting Studies, 21, 89-139.
Christensen, B. E., A. J. Olson, and T. C. Omer. 2015. The role of audit firm expertise and knowledge spillover in mitigating earnings management through the tax accounts. The Journal of the American Taxation Association, 37(1), 3-36.
Chyz, J. A., R. Gal-Or, V. Naiker, and D. Sharma. 2018. The influence of auditor provided tax planning and tax compliance services on effective tax rates and tax risk. Proceeding of the Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association (Vol. 111, pp. 1-61). National Tax Association.
Core, J., and W. Guay. 2002. Estimating the value of employee stock option portfolios and their sensitivities to price and volatility. Journal of Accounting Research, 40(3), 613-630.

Dhole, S., H. Manchiraju, and I. Suk. 2016. CEO inside debt and earnings management. Journal of Accounting, Auditing & Finance, 31(4):515-550.
Dyreng, S. D., M. Hanlon, and E. L. Maydew. 2008. Long‐run corporate tax avoidance. The Accounting Review, 83(1), 61-82.
Fama, E. F., and M. C. Jensen .1983. Separation of ownership and control. The Journal of Law and Economics, 26(2), 301-325.
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.
Guo, Y., O. Qiuping, and M. Peng. 2020. Research on the Role of Tax Planning in Preventing Corporate Tax Risks. Universe Scientific Publishing, Modern Management Forum.
Hanlon, M., S. Rajgopal, and T. Shevlin. 2003. Are executive stock options associated with future earnings?. Journal of Accounting and Economics, 36(1-3), 3-43.
He, G. 2015. The effect of CEO inside debt holdings on financial reporting quality. Review of Accounting Studies, 20(1): 501-536.
Hogan, B., and T. Noga. 2015. Auditor-provided tax services and long-term tax avoidance. Review of Accounting and Finance, 14(3), 285-305.
Incardona, J., Y. Kannan, R. Premuroso, J. L. Higgs, and I. Huang .2014. Taxing audit markets and reputation: An examination of the US tax shelter controversy. Journal of International Accounting, Auditing and Taxation, 23(1), 18-31.
Isa, K. M., S. H. Yussof, and R. Mohdali. 2014. The role of tax agents in sustaining the Malaysian tax system. Procedia-Social and Behavioral Sciences, 164, 366-371.
Jayaraman, S., and T. Milbourn. 2015. CEO equity incentives and financial misreporting: The role of auditor expertise. The Accounting Review, 90(1), 321-350.
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.
Kaghazloo, F., M. Baharmoghadam,and A. Rahimi . 2020. The Effect of on tax professionals` perception of tax complexity on tax compliance behavior. Quarterly Journal of Fiscal and Economic Policies, 8(30), 81-105.
Kubick, T. R., G. B. Lockhart, and J. R Robinson. 2014. Does inside debt moderate corporate tax avoidance?. In Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association (Vol. 107, pp. 1-43). National Tax Association.
Kubick, T. R., G. B. Lockhart, and J. R Robinson. 2020. Does inside debt moderate corporate tax avoidance? National Tax Journal, 73(1): 47-76.
Kubick, T. R., T. C. Omer, and Z. Wiebe. 2020. The effect of voluntary clawback adoptions on corporate tax policy. The Accounting Review, 95(1): 259-285.
Landry, S., M. Deslandes, and A. Fortin. 2013. Tax aggressiveness, corporate social responsibility, and ownership structure. Journal of Accounting, Ethics & Public Policy, 14(3), 611-645.
Lim, C. Y., T. J. Shevlin, K. Wang, and Y. Xu. 2018. Tax knowledge diffusion through individual auditor network ties: Evidence from China. Available at SSRN 3229564.
Lin, S. 2001. CPA attested tax returns and tax evasion. Taiwan Accounting Review 1:15-36.
Liu, Y., D. C. Mauer, and Y. Zhang.2014. Firm cash holdings and CEO inside debt. Journal of Banking & Finance, 42, 83-100.
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