政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/139886
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113451/144438 (79%)
造訪人次 : 51325082      線上人數 : 879
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 > 期刊論文 >  Item 140.119/139886


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/139886


    題名: 員工流動率與非主管員工薪資對公司避稅之影響
    The Effects of Employee Turnover and Nonmanagement Employee Salaries on Corporate Tax Avoidance
    作者: 陳明進
    Chen, Ming-Chin
    李桓伊
    Li, Huan-Yi
    貢獻者: 會計系
    關鍵詞: 員工流動率;員工薪資;公司避稅
    employee turnover;nonmanagement employee salary;corporate tax avoidance
    日期: 2021-08
    上傳時間: 2022-04-12 09:26:25 (UTC+8)
    摘要: 員工人力資本是公司重要的智慧資本，員工流動與員工薪酬一向是公司重要的管理課題，而為了改善公司治理揭露品質並強化企業社會責任，我國上市櫃公司已開始揭露非擔任主管職務之員工薪資資訊。本文探討員工流動率、非主管員工薪資與公司避稅之關聯。本文以2010年到2019年我國上市上櫃公司為研究對象，實證結果顯示，員工流動率愈大之公司，較不會從事租稅規避行為。其次，本文亦發現，非主管之全時員工薪資愈大之公司，較不會從事租稅規避行為。
    Employee human capital is a key corporate intellectual asset; thus, employee turnover and salaries are important to corporate human resource management. To strengthen the disclosure of corporate governance information and corporate social responsibility, Taiwanese listed and over-the-counter (OTC) companies are required to disclose information about the salaries of full-time nonmanagement employees. Using the sample of Taiwanese listed and OTC companies from 2010 to 2019, we investigate the relations between employee turnover, salaries of full-time nonmanagement employees, and corporate tax avoidance. We find that firms with higher employee turnover tend to have lower corporate tax avoidance. Further, firms with higher salaries for full-time nonmanagement employees tend to have lower corporate tax avoidance.
    關聯: 管理學報, Vol.38, No.2, pp.175-202
    資料類型: article
    DOI 連結: https://doi.org/10.6504/JMBR.202106_38(2).0002
    DOI: 10.6504/JMBR.202106_38(2).0002
    顯示於類別:[會計學系] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    76.pdf1628KbAdobe PDF2210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