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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/119257


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/119257


    Title: 現金減資與租稅規避
    Capital reduction by cash and tax avoidance
    Authors: 胡庭瑄
    Hu, Ting-Hsuan
    Contributors: 何怡澄
    胡庭瑄
    Hu, Ting-Hsuan
    Keywords: 租稅規避
    現金減資
    庫藏股減資
    Date: 2018
    Issue Date: 2018-08-07 17:21:36 (UTC+8)
    Abstract: 本研究探討現金減資與租稅規避之關聯。本研究以台灣2007年至2016年上市櫃公司共11,315筆觀察值作為研究對象，從支付政策角度出發，由於現金減資較發放現金股利享有節稅效果，本研究欲探討會顧及股東租稅利益之公司，是否也會為自身租稅利益著想，而有較高程度的租稅規避行為。而為了解決現金減資所造成之內因選組偏誤，本研究採用兩階段因果效應模型，也同時檢驗公司實行現金減資之決定因素。實證結果發現有實行現金減資之公司，租稅規避程度較高；而規模大、現金餘額多的公司較有可能實行現金減資。額外測試發現有實行庫藏股減資之公司，租稅規避程度也較高，兩種減資方式都與公司租稅規避呈顯著正向關係。
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    Description: 碩士
    國立政治大學
    會計學系
    105353105
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0105353105
    Data Type: thesis
    DOI: 10.6814/THE.NCCU.ACCT.037.2018.F07
    Appears in Collections:[會計學系] 學位論文

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