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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/130951
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/130951


    Title: 企業風險如何影響公司之租稅規避程度?
    Authors: 宋欣儒
    Song, Xin-Ru
    Contributors: 翁嘉祥
    Weng, Chia-Hsiang
    宋欣儒
    Song, Xin-Ru
    Keywords: 企業風險
    租稅規避
    租稅風險
    資金成本
    Firm risk
    Tax avoidance
    Tax risk
    Cost of capital
    Date: 2020
    Issue Date: 2020-08-03 17:30:33 (UTC+8)
    Abstract: 本研究將探討企業風險對於企業進行租稅規避行為程度的影響,以股票報酬波動來衡量企業風險,以有效稅率來衡量租稅規避。研究對象為2000年至2016年台灣上市櫃公司。本研究實證結果發現,高企業風險導致公司面臨高資金成本的困境,會選擇進行避稅行為。近年來各國學術界對於租稅規避的研究越加重視,其中亦有對於租稅規避如何影響企業風險的研究,卻沒有去探討企業風險如何對企業避稅行為產生影響,因此本研究藉此了解本國公司的企業風險如何去影響企業後續採取之租稅政策,對於高風險企業會採取怎麼樣的租稅政策有進一步了解。
    The main purpose of this study is to investigate whether firm risk affects tax avoidance behavior and tax risk. In this study, firm risk is measured by stock return volatility, and tax avoidance is measured by effective tax rate(ETR). We will use the sample of domestic listed firms in Taiwan for the period 2000 to 2016. We find that higher firm risk will make companies face higher cost of capital. Firms with higher risk will choose to conduct tax avoidance. In recent years, countries over the world have paid more attention to the research on tax avoidance, but researchers have not explored how corporate risks affect corporate tax avoidance strategies. This study offers a better understanding of the tax policy adopted by high-risk companies.
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    Description: 碩士
    國立政治大學
    會計學系
    107353112
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0107353112
    Data Type: thesis
    DOI: 10.6814/NCCU202000758
    Appears in Collections:[會計學系] 學位論文

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