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| Title: | 稅務專長董事與企業特性之關聯性
The association between directors with tax expertise on the board and firm characteristics |
| Authors: | 朱耘達
Chu, Yun Da |
| Contributors: | 陳明進
Chen, Ming Chin
朱耘達
Chu, Yun Da |
| Keywords: | 稅務專長
稅務董事
企業特性
租稅規劃
Tax expertise
Tax directors
Firm characteristics
Tax planning |
| Date: | 2017 |
| Issue Date: | 2017-07-31 10:56:20 (UTC+8) |
| Abstract: | 本文主要在探討稅務專長董事與企業特性之間的關聯性，並延伸Taylor and Richardson (2014)之研究，以2006至2015年美國企業作為研究樣本。實證結果顯示，企業是否具備稅務專長之董事與企業之租稅複雜程度有關，租稅複雜程度愈高之企業，愈有稅務專長董事之需求。此外，在控制企業規模之穩健性測試下，企業租稅複雜程度與稅務專長董事亦呈現顯著正相關。其次，本文亦發現較有可能進行避稅活動之企業，愈有稅務專長董事之需求，顯示企業希望藉由稅務董事之長才進行較為激進之租稅規劃。本文之研究結果提供稅務專長之董事與企業特性及企業避稅活動關聯之實證證據。
Followed by Taylor and Richardson (2014)’s research, and using US firms data over the 2006-2015 period, this study investigates the relationship between directors with tax expertise on the board and firm characteristics. The results suggest that the demands of directors with tax expertise are correlated with corporate tax complexity. Firms with higher corporate tax complexity have higher demands of directors with tax expertise. Besides, in the robustness test controlling the firm sizes, the results also show the demands of directors with tax expertise exhibits a strong positive relationship with corporate tax complexity. In addition, this study also finds firms which are more likely to engage in tax avoidance have higher demands of the directors with tax expertise, indicating that firms select tax directors to use their expertise to carry out more aggressive tax planning. This study provides empirical evidence on the relationship between directors with tax expertise on the board, firm characteristics and corporate tax avoidance. |
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| Description: | 碩士
國立政治大學
會計學系
104353105 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0104353105 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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