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| Title: | 企業風險與租稅規避之關係 – 家族企業是否不同？
Whether the relationship between firm risk and tax avoidance is different under family firms? |
| Authors: | 陳明孝
Chen, Ming-Hsiao |
| Contributors: | 翁嘉祥
Weng, Chia-Hsiang
陳明孝
Chen, Ming-Hsiao |
| Keywords: | 企業風險
家族企業
社會情感財富理論
租稅規避
Firm risk
family firm
socio-emotional wealth theory
tax avoidance |
| Date: | 2022 |
| Issue Date: | 2022-08-01 17:08:07 (UTC+8) |
| Abstract: | 由於稅收節省也可以成為企業在面臨高企業風險時彌補內部資金的一種方式，過去文獻卻未著重探討彼此之間的關係，本研究參考Guenther, Matsunaga and Williams (2017)的研究問題首先探討企業風險對於租稅規避的影響。臺灣企業的組成就以家族企業為多數，再加上近年來學術上針對家族企業又發展出了社會情感財富理論（Socio-emotional wealth）解釋家族企業除了重視控制權外，通常有重視聲譽、損失厭惡等特徵，可能會做出在經濟利益面上看來並非最正確的決策選擇，因此本研究的第二個問題欲探討企業風險對租稅規避的關係在家族企業下是否不同？
在使用臺灣2001至2021年的上市(櫃)公司作為樣本來測試以上的研究問題後，實證結果有以下兩點發現，首先當企業風險愈大，租稅規避行為也愈大，接著在家族企業的影響下反而會弱化原本企業風險愈高與租稅規避程度愈大的關係，綜上所述家族企業損失厭惡以及重視聲譽的特徵確實會影響企業風險與租稅規避之間的關係。
The first purpose of this paper aims to examine the impact of firm risk on tax avoidance with reference to Guenther, Matsunaga and Williams (2017). The past findings indicated family firms play an important role in Taiwan and socio-emotional wealth theory has been developed for explaining the characteristics of family firms in recent years. Besides family control, family firms pay attention to the reputation and risk aversion. As a result, they may not make the best decisions in the aspect of economic interests. Therefore, the second question in this paper aims to investigate whether the relationship between firm risk and tax avoidance is different under family firms.
To test the hypotheses, I use the data of companies listed in Taiwan from 2001 to 2021. This research indicates the following two findings: First, the higher firm risk, the higher tax avoidance behavior. Second, the relationship between firm risk and tax avoidance is indeed affected by the risk aversion and reputation of family firms. Overall, this research makes notable contributions to the relevant literature on firm risk, family firm and tax avoidance. |
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| Description: | 碩士
國立政治大學
會計學系
109353029 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109353029 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202200747 |
| Appears in Collections: | [會計學系] 學位論文
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