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| Title: | 租稅規避與成本不對稱性－以台灣上市櫃公司為例
Tax Avoidance and Cost Asymmetry─Evidence from Listed Company in Taiwan |
| Authors: | 張雅舒
Chang, Ya-Shu |
| Contributors: | 何怡澄
Ho, Yi-Cheng
張雅舒
Chang, Ya-Shu |
| Keywords: | 成本僵固性
成本不對稱性
租稅規避 |
| Date: | 2018 |
| Issue Date: | 2018-08-27 14:36:18 (UTC+8) |
| Abstract: | 本研究探討企業從事租稅規避與成本不對稱性的關聯性。傳統成本模型認為成本具有對稱性，但Anderson, Banker, and Janakiraman (2003)（ABJ）分析管銷費用（selling, general and administration costs, SG&A costs）與銷貨收入關聯發現該成本具不對稱性，亦即成本僵固性（cost stickiness）。Banker, Byzalov, Ciftci, and Mashruwala (2014)（BBCM）以前期銷貨收入變動作為管理階層預期替代變數，發現在前期銷貨收入增加(減少)時，成本(反)僵固性。Xu and Zheng (2016)採用單期的ABJ模型，分析企業租稅規避對成本不對稱性的影響。本文採用兩期的BBCM模型探討，探討臺灣上市櫃公司租稅規避與成本不對稱性的關聯性。
本研究採用台灣上市櫃公司在2007-2016年共9,403個觀察值，採橫斷面迴歸分析。實證結果發現，首先，一般管銷費用具有成本僵固性但不具有成本反僵固性；其次，使用五年期現金有效稅率衡量公司租稅規避行為，並發現公司避稅行為帶來之經濟利益會使管理階層在當期銷貨收入下降時有餘裕保留額外資源導致成本僵固性增加；第三，但在前期銷貨收入減少時避稅之影響則不顯著；第四，且公司不同的商業策略及現金流量波動性高低並不影響公司其租稅規避行為對成本僵固性之關聯。 |
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| Description: | 碩士
國立政治大學
會計學系
105353109 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0105353109 |
| Data Type: | thesis |
| DOI: | 10.6814/THE.NCCU.ACCT.039.2018.F07 |
| Appears in Collections: | [會計學系] 學位論文
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