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Title:	家族企業傳承與國際化程度對租稅規避行為之影響:來自台灣家族企業之證據 The effects of family firm succession and internationalization on tax avoidance: evidence from Taiwan family firms
Authors:	李桓伊 Li, Huan-Yi
Contributors:	陳明進李桓伊 Li, Huan-Yi
Keywords:	家族企業家族傳承國際化租稅規避 Family firms Family succession Internationalization Tax avoidance
Date:	2018
Issue Date:	2018-07-03 17:23:04 (UTC+8)
Abstract:	在我國家族企業中，家族傳承是一個重要的議題。本論文以我國家族公司為研究樣本，探討家族企業傳承與租稅規避間之關係。本文以有效稅率作為租稅規避之替代變數，實證結果顯示，其他情況相同下，接班人掌控之家族公司相較於創辦人掌控之家族公司較會從事租稅規避行為。其次，在接班人掌控的家族公司中，董事長擁有較高教育程度者，會從事較多的避稅行為。這些結果說明接班人經營之家族企業及接班人之教育程度對家族企業之租稅規避行為有顯著之影響。最後，本論文也探討家族公司國際化程度對避稅之影響，實證結果發現，家族企業國際化程度與避稅之間為負向關係。此結果說明，在家族公司的國際化可以降低決策者從事租稅規避行為。 Family business succession is a vital issue for Taiwan family firms. Using the sample of Taiwanese family firms, I investigate the relationship between family business succession and tax avoidance. Using effective tax rates as the proxy for tax avoidance, I find that descendant-controlled family firms tend to have more tax avoidance than founder-controlled counterparts, ceteris paribus. Furthermore, descendant-controlled family firms whose chairman has a higher level of education tend to have greater tax avoidance. The results suggest that the succession of family firms and the education level of the descendants have a significant impact on the tax avoidance of Taiwan family firms. Finally, I also examine the effect of internationalization on the tax avoidance of family firms. The result shows that the internationalization level of family firms is negatively related with tax avoidance, suggesting that the internationalization of family firms can mitigate tax avoidance aggressiveness.
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Description:	博士國立政治大學會計學系 101353501
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0101353501
Data Type:	thesis
DOI:	10.6814/DIS.NCCU.ACCT.001.2018.F07
Appears in Collections:	[Department of Accounting] Theses

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