政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/136574
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113324/144300 (79%)
Visitors : 51117733      Online Users : 862
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/136574


    Title: 移轉訂價下跨國企業的租稅逃漏行為
    A study on Tax Evasion and Transfer Pricing of the Multinational Enterprises
    Authors: 林彥汝
    Lin, Yan-Ru
    Contributors: 翁堃嵐
    林彥汝
    Lin, Yan-Ru
    Keywords: 移轉訂價
    租稅逃漏
    Transfer Pricing
    Tax Evasion
    Date: 2021
    Issue Date: 2021-08-04 16:02:01 (UTC+8)
    Abstract: 傳統探討移轉訂價的文獻忽略了廠商可以進行租稅逃漏的事實。有鑒於此，本文設立擁有一個外國子公司的跨國企業母公司，母公司在追求預期稅後利潤極大之目標下，不僅會進行移轉訂價，同時也會從事租稅逃漏的活動。在此設定之下，本文重新探討並比較公式計價與分離會計兩種移轉訂價的課稅制度。依據本文的研究顯示：在引入跨國企業母公司可從事租稅逃漏行為之情況下，公式計價制度雖具有避免企業利用移轉訂價轉移跨國間利潤之優點，卻會誘發企業進行租稅逃漏行為。且當兩國稅率具有差異時，FA制度下存在誘發MNE逃漏高於SA制度下更多租稅之可能性。因此從稅基流失的觀點來看，公式計價制度不必然會優於分離會計制度。換言之，此一結果可對傳統移轉訂價文獻認為公式計價課稅基礎相對分離會計課稅基礎能完全抑制跨國企業從事移轉訂價活動避免稅基流失的觀點提出不同的看法。
    The traditional literature discussing transfer pricing ignores the fact that multinational enterprises (MNEs) can evade taxation. In view of this, this paper establishes a multinational parent company with a foreign subsidiary. The parent company will not only transfer prices but also engage in tax evasion activities in pursuit of maximizing the goal after-tax profits. Under this setting, this paper reexamines and compares two transfer pricing systems of formula apportionment (FA) and separate accounting (SA). According to the research in this paper, when the introduction of multinational parent companies can engage in tax evasion activities, although formula apportionment still has the advantage of preventing companies from using transfer pricing to transfer profits between countries, it will induce MNEs to evade taxation. And when there are differences in tax rates between the two countries, there is a possibility that FA will induce more tax evasion from MNE than under SA. Therefore, from the perspective of tax base loss, formula apportionment is not necessarily better than the separate accounting. In other words, this result can put forward different views on whether FA is a superior method of taxing multinationals.
    Reference: Allingham, M. G., and A. Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics, 1, 323-338.
    Chen, K. P. and C. Y. C. Chu (2005), “Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion,” Rand Journal of Economics, 36, 151-164.
    Crocker, K. J. and J. Slemrod (2005), “Corporate Tax Evasion with Agency Costs,” Journal of Public Economics, 89, 1593-1610.
    Desai, M. A. and D. Dharmapala (2009), “Corporate Tax Avoidance and Firm Value,” The Review of Economics and Statistics, 91, 537-546
    Gordon, R. and JD Wilson (1986), “An Examination of Multijurisdictional Corporate Income Taxation Under Formula Apportionment," Econometrica,54(6), 1357–1373.
    Horst, T. (1971) “The Theory of the Multinational Firm: Optimal Behavior under Different Tariff and Tax Rates,” Journal of Political Economy, 79(5),1059–1072
    Horst, T. (1993), “The Comparable Profits Method,” Tax Notes International, 14, 1443-1458.
    Kreutzer, D. and D.R. Lee (1986), “On Taxation and Understated Monopoly Profits,” National Tax Journal, 39, 241-243.
    Kreutzer, D. and D.R. Lee (1988), “Tax Evasion and Monopoly Output Decisions: A Reply,” National Tax Journal, 41, 583-584.
    Lee, K. (1998), “Tax Evasion, Monopoly, and Nonneutral Profit Taxes,” National Tax Journal, 51, 333-338.
    Liu, L., Schmidt-Eisenlohr, T., and D. Guo (2019), “International transfer pricing and tax avoidance: Evidence from linked trade-tax statistics in the UK,” Review of Economics and Statistics (forthcoming).
    Musgrace, P. (1973) International tax base division and the multinational corporation, Public Finance 27, 394–411.
    Nielsen, SB, Raimondos-Moller, P., and Schjelderup (2001), Tax spillovers under separate accounting and formula apportionment, EPRU Working Paper no. 01-07, University of Copenhagen
    Nielsen, SB, Raimondos-Moller, P., and Schjelderup. (2003), “Formula Apportionment and Transfer Pricing under Oligopolistic Competition," Journal of Public Economic Theory, 5, 419–437
    Rossing, C. P., Cools, M., and C. Rohde (2017), “International transfer pricing in multinational enterprises,” Journal of Accounting Education, 39, 55-67.
    Samuelson, L. (1982), “The Multinational Firm with Arm`s Length Transfer Pricing Limits," Journal of International Economics, 13, 365–374.
    Schjelderup, G. and Sorgard, L. (1997), "Transfer Pricing as a Strategic Device for Decentralized Multinationals," International Tax and Public Finance, 4,277–290.
    Wang, L.F.S. and J.L. Conant (1988), “Corporate Tax and Output Decisions of Uncertain Monopolist,” National Tax Journal, 41, 579-581.
    Yaniv, G.. (1995), “A note on the Tax-Evading Firm,” National Tax Journal, 48, 113-120.
    Yaniv, G.. (1996), “Tax Evasion and Output Decisions,” Public Finance Quarterly, 24,501-505.
    Yitzhaki, S. (1974), “A note on income tax evasion: a theoretical analysis,” Journal of Public Economics, 3, 201-2.
    Yitzhaki, S. (1987), “On the excess burden of tax evasion,” Public Finance Quarterly, 15,123-37.
    Description: 碩士
    國立政治大學
    財政學系
    107255018
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0107255018
    Data Type: thesis
    DOI: 10.6814/NCCU202100698
    Appears in Collections:[Department of Public Finance] Theses

    Files in This Item:

    File Description SizeFormat
    501801.pdf1194KbAdobe PDF20View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    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 ©   - Feedback