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| Title: | 2010年稅制改革對企業隱租稅之影響
Impact on the Corporate Implicit Taxes after the Tax Reform Act of 2010 |
| Authors: | 陳彥儒 |
| Contributors: | 何怡澄
郭振雄
陳彥儒 |
| Keywords: | 隱租稅
2010年稅改
產業創新條例
租稅優惠
Implicit Tax
Tax Reform Act of 2010
Statute for Industrial Innovation
Tax Preference |
| Date: | 2019 |
| Issue Date: | 2019-08-07 16:51:03 (UTC+8) |
| Abstract: | 本研究參考Jennings, Weaver, Mayew (2012)衡量隱租稅的模型，使用間接和直接兩種方式評估公司承擔的隱租稅。先以最小平方法檢測有效稅率和稅前報酬率之關聯性，間接證明台灣的公司反映出Scholes and Wolfson (1992)隱租稅理論；再利用最大概似法直接估計隱租稅程度，用以比較高科技產業和傳統產業在稅改前後所承擔隱租稅之差異。本研究以台灣上市櫃公司為樣本，運用財報資料評估公司負擔的隱租稅，檢視2010年稅改後，調降營利事業所得稅稅率和實施產業創新條例對高科技產業與傳統產業的衝擊，藉此瞭解是否達到稅改降低產業之間可享受的租稅優惠分配不均的政策目標。
從本文的實證結果得到以下結論：第一，享有租稅優惠公司因為負擔隱租稅使得稅前報酬率降低，表示如果僅考量顯租稅未必能真實反映公司實際的租稅負擔。第二，在2010年稅改前高科技產業負擔的隱租稅顯著高於傳統產業，與稅改以前高科技產業享有較高租稅優惠的批評相符。第三，在2010年稅改以後，高科技產業的有效稅率高於傳統產業，但是兩者所負擔的隱租稅無顯著差異，與實施產業創新條例的消除產業之間租稅優惠分配不均的政策目的一致，顯示2010年稅改有達到其效果。
This study follows the Implicit Taxes model in Jennings, Weaver, Mayew (2012), using the ‘indirect’ and ‘direct’ two ways to evaluate corporate implicit taces burden. First, I examine the relationship between effective tax rate and before-tax return to indirectly prove that Taiwan corporations reflect implicit tax theory from Scholes and Wolfson (1992). Second, I use maximum likelihood estimation to directly estimate implicit tax extent, and compare the difference of high-technology industries and traditional industries. This study uses implicit taxes to examine the impact of the Tax Reform Act of 2010 (TRA2010) in Taiwan, to understand whether TRA2010 decrease the tax preferences difference through the industries.
The results show that, first, tax preference corporation have higher implicit taxes burden, which means that if only considering the explicit taxes might not reflect corporation’s real tax burden. Second, before TRA2010, the implicit tax of high-tech industry is higher than traditional industry, in correspondence to the criticism of high-tech corporations have more tax preferences. Third, after the TRA2010, the implicit tax extent between two industries doesn’t have significant difference, which means that TRA2010 effectively decrease the tax preference distribution problem. |
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| Description: | 碩士
國立政治大學
財政學系
106255011 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0106255011 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201900429 |
| Appears in Collections: | [財政學系] 學位論文
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