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| Title: | 租稅優惠與租稅規避 —以台灣上市櫃半導體為例
The Effect of Tax Incentives on Tax Avoidance: Evidence from Taiwanese Semiconductor Industry |
| Authors: | 江彥黎
Chiang, Yen-Li |
| Contributors: | 陳明進
Chen, Ming-Chin
江彥黎
Chiang, Yen-Li |
| Keywords: | 租稅規避
投資抵減
有效稅率
財稅差異
Tax Avoidance
Tax Incentives
Effective Tax Rate
Book-Tax Difference |
| Date: | 2021 |
| Issue Date: | 2021-07-01 17:19:49 (UTC+8) |
| Abstract: | 政府基於促進產業經濟發展，而提供研究發展支出及相關投資抵減租稅獎勵，以增加企業投入相關領域之誘因。然而，對享有投資抵減之企業是否會因已獲得租稅補助而降低其從事租稅規避行為尚無相關研究，因此本文旨在檢討於投資抵減租稅優惠下，企業是否會減少其他租稅規避之行為。
本文研究結果發現上市櫃半導體公司於樣本期間之平均有效稅率皆遠低於名目稅率，其中當公司有適用投資抵減租稅優惠時，其負擔之所得稅負更低。而當以排除投資抵減扣除額還原推算之有效稅率衡量時，發現有適用投資抵減租稅優惠之公司排除投資抵減扣除額還原推算之有效稅率較高，顯示其較不易從事其他租稅規避行為。就其他財稅差異因子實證結果發現，財務槓桿、公司規模、折舊費用及處分投資利益等變數與租稅規避衡量代理變數有效稅率有顯著關係，且公司財稅差異多源自於永久性差異。
To promote economic development, Taiwanese government provides tax incentives such as investment tax credits for enterprises to increase their investments. However, extant research has not addressed the relation between tax incentives and tax avoidance. Therefore, this study aims to examine whether companies will reduce their tax avoidance because of subsidies of the investment tax credit.
Using Taiwanese listed semiconductor companies as the research sample, the results of this study find that the effective tax rates of the semiconductor companies was significantly lower than the statutory tax rates during the sample period. The effective tax rates are significantly lower for companies obtaining the investment tax credits. However, the effective tax rates of companies obtaining the investment tax credits do not significantly differ from their counterparts after excluding the impacts
of the investment tax credits. Further, the result of this study indicates that companies obtaining the investment tax credits are less likely to engage in other tax avoidance behaviors, ceteris paribus. Finally, this study also finds that company size, financial leverage, depreciation expenses, and gain/loss on disposition of investments have a significant effect effective tax rates, consistent with prior research. |
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| Description: | 碩士
國立政治大學
會計學系
108353112 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108353112 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202100527 |
| Appears in Collections: | [會計學系] 學位論文
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