政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/135925
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113324/144300 (79%)
造訪人次 : 51129165      線上人數 : 915
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/135925


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/135925


    題名: 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
    作者: 江彥黎
    Chiang, Yen-Li
    貢獻者: 陳明進
    Chen, Ming-Chin
    江彥黎
    Chiang, Yen-Li
    關鍵詞: 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
    日期: 2021
    上傳時間: 2021-07-01 17:19:49 (UTC+8)
    摘要: 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.
    參考文獻: 高宏榮，1994，論逃漏稅之保護法益與罪質—兼論詐欺得利罪之關係，刑事法雜誌，第 38 卷第 3 期：46-66。
    徐偉初，2016，《財政學》，台北：華泰文化，第 4 版。
    陳明進，2003，我國租稅優惠對營利事業租稅負擔之影響，管理評論，第 22 卷第 1 期：127-151。
    陳明進與蔡麗雯，2006，財稅所得差異決定因素及課稅所得推估之研究，管理學報，第 23 卷第 6 期：739-763。
    陳明進與李桓伊，2017，產業創新條例限縮投資抵減對企業研究發展支出行為之影響，管理學報，第 34 卷第 2 期：277-305。
    陳昭華，2000，論租稅優惠制度及其在憲法原則之限制，輔仁學誌—法/管理學院之部，第 30 期：99。
    陳清秀，2006，《稅法總論》，台北：元照出版公司，第 4 版。
    黃美祝，2010，財稅差異金額大小對國稅局選案查核之影響，會計評論，第 50期（1 月）：23-55。
    黃美珠、王媛慧與蔡玉琴，2016，稅制改革對企業有效稅率之影響－兼論產業特性與公司特性之調節效果，管理評論，第 35 卷第 4 期：51-73。
    黃源浩，2015，關於量能課稅與稅捐規避關係之一般性討論，租稅正義與人權保障：葛克昌教授祝壽論文集：619。
    葛克昌，1977，租稅規避之研究，國立臺灣大學法學論叢，第 6 卷第 2 期：171。
    葛克昌，2005，租稅優惠、平等原則與違憲審查─大法官釋字第五六五號解釋評析，月旦法學雜誌，第 116 期（1 月）：139-159。
    Allingham, M. G., and A. Sandmo. 1972. Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics: 323-338.
    Alm, J. 1988. Compliance Costs and the Tax Avoidance-Tax Evasion Decision. Public Financial Reiew 16: 31-66.
    Badertscher, B., J. Phillips, M. Pincus, and S. O. Rego. 2009. Earnings Management Strategies and The Trade-off Between Tax Benefits and Detection Risk: To Conform or Not to Conform? The Accounting Review 84 (1): 63-97.
    Becker, G. S. 1968. Crime and Punishment: An Economic Approach. The Journal of Political Economy 76: 169-217.
    Berger, P. G. 1993. Explicit and Implicit Tax Effects of the R&D Tax Credit. Journal of Accounting Research 31: 131-171.
    Desai, M. A., and D. Dharmapala. 2006. Corporate Tax Avoidance and High-powered Incentives. Journal of Financial Economics 79: 145-179.
    Desai, M. A., D. Dharmapala. 2009. Corporate Tax Avoidance and Firm Value. The Review of Economics and Statistics: 537-546.
    Dyreng, S., M. Hanlon, and E. Maydew. 2008. Long-Run Corporate Tax Avoidance. The Accounting Review 83: 61-82.
    Graham, J. R., and A. L. Tucker. 2006. Tax Shelter and Corporate Debt Policy. Journal of Accounting and Economics 81: 563-594.
    Halon, M., and S. Heitzman. 2010. A Review of Tax Research. Journal of Accounting and Economics 50: 127-178.
    Hanlon, M., L. Mills, and J. Slemrod. 2007. An Empirical Examination of Corporate Tax Noncompliance. In Taxing Corporate Income in the 21st Century, Edited by A. Auerbach, J. R. Hines, Jr., and J. Slemrod. Cambridge, U.K.: Cambridge University Press.Jennings, R., P. J. Simko, and R. B. Thompson. 1996. Does LIFO Inventory Accounting Improve the Income Statement at the Expense of The Balance Sheet? Journal of Accounting Research 34: 85-109.
    Khurana, I. K., and W. J. Moser. 2013. Institutional Shareholders` Investment Horizons and Tax Avoidance. The Journal of the American Taxation Association35(1): 111-134.
    Mills, L., K. Newberry, and W. Trautman. 2002. Trends in Book-Tax Income and Balance Sheet Differences. Tax Notes 96(8): 1109-1124.
    Miler, H., and T. Pope. 2016. Corporate Tax Avoidance: Tackling Base Erosion and Profit Shifting. The IFS Green Budget: 169-200.
    Rego, S. O. 2003. Tax Avoidance Activities of U.S. Multinational Corporations. Contemporary Accounting Research 20: 17-31.
    Slemrod, J. 2004. The Economics of Corporate Tax Selfishness. National Tax Journal57: 877-899.
    Siegfried, J. 1974. Effective Average U.S. Corporation Income Tax Rates. National Tax Journal 27(2): 245-259.
    Stickney, C. and V. McGee. 1982. Effective Corporate Tax Comeback in 1987: Some Further Evidence. The Journal of the American Taxation Association 14: 58-79.
    Wilkie, P. 1988, Corporate Average Effective Tax Rates and Inferences about Relative Taxes. The Journal of the American Taxation Association 10: 75-88.
    Zimmerman, J. L. 1983. Taxes and Firm Size. Journal of Accounting and Economics 5(2): 119-149.
    描述: 碩士
    國立政治大學
    會計學系
    108353112
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0108353112
    資料類型: thesis
    DOI: 10.6814/NCCU202100527
    顯示於類別:[會計學系] 學位論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    311201.pdf2000KbAdobe PDF20檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋