政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/106815
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113392/144379 (79%)
造訪人次 : 51198263      線上人數 : 920
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/106815


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/106815


    題名: 雙權偏離與租稅規避之關聯性
    Relationship between the separation of control and cash flow rights and tax avoidance
    作者: 翁敏
    貢獻者: 何怡澄
    翁敏
    關鍵詞: 控制權
    現金流量權
    租稅規避
    日期: 2016
    上傳時間: 2017-03-01 17:03:16 (UTC+8)
    摘要: 本研究從股份控制權及席次控制權與現金流量權偏離的程度，研究與租稅規避之前的關聯性。是否當控制權以大於盈餘分配權的方式越偏離時，因負的侵占效果使得租稅規避程度越高；又當控制權小於應於分配權而產生偏離時，因正的誘因效果使得租稅規避程度越低。
    參考文獻: Badertscher, B. A., Katz, S. P., & Rego, S. O. (2013). The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics, 56(2), 228-250.
    Bebchuk, L. A., Kraakman, R., & Triantis, G. (2000). Stock pyramids, cross-ownership, and dual class equity: the mechanisms and agency costs of separating control from cash-flow rights Concentrated corporate ownership (pp. 295-318): University of Chicago Press.
    Berle, A., & Means, G. (1932). The modern corporate and private property. McMillian, New York, NY.
    Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41-61.
    Claessens, S., Djankov, S., Fan, J. P., & Lang, L. H. (2002). Disentangling the incentive and entrenchment effects of large shareholdings. The journal of finance, 57(6), 2741-2771.
    Claessens, S., Djankov, S., & Lang, L. H. (2000). The separation of ownership and control in East Asian corporations. Journal of financial Economics, 58(1), 81-112.
    Desai, M. A. (2003). The divergence between book income and tax income Tax Policy and the Economy, Volume 17 (pp. 169-208): MIT press.
    Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145-179.
    Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-run corporate tax avoidance. The Accounting Review, 83(1), 61-82.
    Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. The Accounting Review, 85(4), 1163-1189.
    Frank, M., Lynch, L., & Rego, S. (2006). Does aggressive financial reporting accompany aggressive tax reporting (and vice versa). University of Virginia. Mimeo.
    Gompers, P. A., Ishii, J., & Metrick, A. (2010). Extreme governance: An analysis of dual-class firms in the United States. Review of Financial Studies, 23(3), 1051-1088.
    Graham, J. R., & Tucker, A. L. (2006). Tax shelters and corporate debt policy. Journal of Financial Economics, 81(3), 563-594.
    Gupta, S., & 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.
    Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2), 127-178.
    Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
    Khurana, I. K., & Moser, W. (2010). Institutional ownership and tax aggressiveness.
    Kraft, A. (2014). What Really Affects German Firms` Effective Tax Rate? International Journal of Financial Research, 5(3), 1-19.
    La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (2002). Investor protection and corporate valuation. Journal of finance, 1147-1170.
    La Porta, R., Lopez‐de‐Silanes, F., Shleifer, A., & Vishny, R. W. (2000). Agency problems and dividend policies around the world. The Journal of Finance, 55(1), 1-33.
    Lisowsky, P. (2010). Seeking shelter: Empirically modeling tax shelters using financial statement information. The Accounting Review, 85(5), 1693-1720.
    Manzon Jr, G. B., & Plesko, G. A. (2001). Relation between Financial and Tax Reporting Measures of Income, The. Tax L. Rev., 55, 175.
    McGuire, S. T., Wang, D., & Wilson, R. J. (2014). Dual class ownership and tax avoidance. The Accounting Review, 89(4), 1487-1516.
    Mills, L. F. (1998). Book-tax differences and Internal Revenue Service adjustments. Journal of Accounting Research, 36(2), 343-356.
    Omer, T. C., Molloy, K. H., & Ziebart, D. A. (1993). An investigation of the firm size—effective tax rate relation in the 1980s. Journal of Accounting, Auditing & Finance, 8(2), 167-182.
    Porcano, T. (1986). Corporate tax rates: Progressive, proportional, or regressive. Journal of the American Taxation Association, 7(2), 17-31.
    Porta, R., Lopez‐de‐Silanes, F., & Shleifer, A. (1999). Corporate ownership around the world. The journal of finance, 54(2), 471-517.
    Rego, S. O. (2003). Tax‐Avoidance Activities of US Multinational Corporations*. Contemporary Accounting Research, 20(4), 805-833.
    Rego, S. O., & Wilson, R. (2012). Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research, 50(3), 775-810.
    Richardson, G., & Lanis, R. (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.
    Robinson, J. R., Sikes, S. A., & Weaver, C. D. (2010). Performance measurement of corporate tax departments. The Accounting Review, 85(3), 1035-1064.
    Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. The journal of finance, 52(2), 737-783.
    Siegfried, J. J. (1972). The relationship between economic structure and the effect of political influence: Empirical evidence from the federal corporation income tax program (Vol. 2): University of Wisconsin--Madison.
    Stickney, C. P., & McGee, V. E. (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.
    Yeh, Y. h., Lee, T. s., & Woidtke, T. (2001). Family control and corporate governance: Evidence from Taiwan. International Review of finance, 2(1‐2), 21-48.
    Zimmerman, J. L. (1983). Taxes and firm size. Journal of accounting and economics, 5, 119-149.
    Zingales, L. (1994). The value of the voting right: A study of the Milan stock exchange experience. Review of financial Studies, 7(1), 125-148.
    翁淑育. (2000). 台灣上市公司股權結構, 核心代理問題及公司價值之研究, 輔仁大學金融研究所碩士論文. Corporation Finance and the Theory of Investment.” American Economic Review, 48, 261-297.
    葉銀華, 李存修, & 柯承恩. (2002). 公司治理與評等系統: Sunbright Publishing Co.
    許崇源, 李怡宗, 林宛瑩 與 鄭桂蕙 (2003). 控制權與盈餘分配權偏離之衡量(上). 貨幣觀測與信用評等(42), 15-31.
    許崇源, 李怡宗, 林宛瑩 與 鄭桂蕙 (2003). 控制權與盈餘分配權偏離之衡量(下). 貨幣觀測與信用評等(42), 15-31.
    王建煊. (2005). 租稅法, 文笙書局.
    林宛瑩, 許崇源. (2008). 台灣集團企業之控股型態及公司治理衡量指標之研究與建議. 交大管理學報, 28(1), 269-312.
    劉健右(2008)，租稅規避之研究，政治大學法律系碩士論文
    施惠喻（2015），資訊揭露、投票權與現金流量權偏離程度與避稅行為之關係，國立臺北商業大學會計財稅研究所碩士論文
    蔡佳芬（2015），公司治理與避稅行為之關聯性，國立東華大學會計與財務碩士論文
    描述: 碩士
    國立政治大學
    會計學系
    101353055
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0101353055
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

    文件中的檔案:

    沒有與此文件相關的檔案.



    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋