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    题名: 實質稅率對公司避稅行為之影響-以臺灣半導體產業為例
    The Effect of Effective Rate on Tax Avoidance: Evidence from Semiconductor Industry in Taiwan
    作者: 張祁綸
    Chang, Chi-Lung
    贡献者: 黃智聰
    Huang, Jr-Tsung
    張祁綸
    Chang, Chi-Lung
    关键词: 企業避稅
    有效稅率
    GMM模型
    同儕效果
    Tax avoidance
    Loan
    GMM model
    日期: 2023
    上传时间: 2023-08-02 13:59:00 (UTC+8)
    摘要: 企業避稅行為一直是世界各國政府皆想要企圖解決的問題，國際上有《全球最低稅負制》的潮流，而台灣政府亦有兩稅合一和房地合一稅之法規改革。由於政府長年預算赤字，而半導體產業又對稅收貢獻佔高比例。因此，了解企業之避稅行為，和政府如何透過法規去規避此行為會是嚴峻之議題。
    本研究之目的為，針對台灣之半導體企業，研究實質繳納稅率是否影響其避稅行為。因此，本研究之樣本為台灣半導體上市企業，使用年份介於2012年到2021年，以44家半導體產業上市企業為樣本，總共396筆。而實證模型為動態空間GMM，並且進一步透過建立「同儕相依矩陣」研究企業避稅行為對同業之影響。
    本研究之實證結果主要如下：首先，企業避稅行為之同儕效果為正向，表示當同業有避稅行為時，會加劇同產業之避稅行為。另外，企業避稅行為之動態效果亦為正向關係，因此代表避稅行為之變化趨於持續上升。最後，企業實質繳納稅率對避稅行為有正向之影響，代表當政府提高稅率時，可能會刺激半導體產業之避稅行為。
    For a long time, tax avoidance is quiet an issue should be solved for all governments around the world. For example, Global Minimum Tax（GMT）has already reached an agreement by 137 countries and jurisdictions. As for Taiwan, government has also changed the tax regulations a couple of times, such as Integrated Income Tax System and House and Land Transactions Tax. In the face of budget deficit, the government has to raise the tax revenue, and the tax from the Semiconductor Industry takes a large part in tax revenue. Therefore, getting to know better about behavior of corporate tax avoidance and thinking about a way to fix it is a sticky and important issue.
    The purpose of this research is to explore the impact of effective rate on the tax avoidance of Taiwanese semiconductor companies. This research uses the sample of 396 data from 44 semiconductor companies, and the time period is from 2012 to 2021. Using the dynamic spatial autoregressive (SAR) model with difference generalized method of moments (GMM) estimation, I set up the “peer dependence matrix” to analyze the competitive relationships among companies.
    This study reports the following findings: first of all, the peer effect of tax avoidance is statistically significant and positive, showing that the tax avoidance of a company is relatively high when its peer presents comparatively high tax avoidance. Second, the dynamic effect of tax avoidance is statistically significant and positive, indicating that the tax avoidance of a company tends to rising continuously. Third, the effect of effective rate on tax avoidance is statistically significant and positive, suggesting that the companies tend to avoid tax more when the tax rate is rising.
    參考文獻: 壹、中文部分
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    陳皆碩、林佳憲、陳勇志、楊東錦（2020），「營利事業所得稅稅率調升之探討：租稅效果角度」。《財稅研究》，49（2），頁135-169。
    黃美祝（2016），「董事連結與企業避稅程度之關聯性」。《臺大管理論叢》，29（2），頁201-231。
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    魏妤珊（2017），「有社會責任的公司比較不會避稅嗎?-台灣上市公司實證」。《管理與系統》，24（3），頁393-431。
    貳、 英文文獻
    Anselin, Luc (1995), “Local Indicators of Spatial Association—LISA.” Geographical Analysis, 27, 93-115.
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    Baltagi, B. H., B. Fingleton, and A. Pirotte (2014), “Estimating and Forecasting with a Dynamic Spatial Panel Data Model.” Oxford Bulletin of Economics and Statistics, 76(1), 112-138.
    Be´ dard, J., S. M. Chtourou, and L. Courteau (2004), “The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management.” Journal of Practice & Theory, 23(2), 13-35.
    Brown, Jennifer L., nd Katharine D. Drake (2014), “Network Ties among Low-Tax Firms.” The Accounting Review, 89(2), 483-510.
    Cai, Hongbin and Qiao Liu (2009), “Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms.” The Economic Journal, 119(537), 764-795.
    Carpenter, Mason A. and James D. Westphal (2001), “The Strategic Context of External Network Ties: Examining the Impact of Director Appointments on Board Involvement in Strategic Decision Making.” Academy of Management Journal, 44(4), 639-660.
    Chang, Jing-Wen, Huang-Ping Yen and, ijia Luo (2022), “How to Prevent Time Preference Risk: Evidence from Tax Avoidance.” Emerging Markets Finance and Trade, 58(15), 4247-4260.
    Chen, S, X., Q. Cheng and, Shevlin (2010), “Are Family Firms More Tax Aggressive than Non-Family Firms?” Journal of Financial Economics, 95(1), 41–61.
    Chyz, James A., Fabio B. Gaertner, Asad Kausar and, Luke Watson (2019), “Overconfidence and Corporate Tax Policy.” Review of Accounting Studies, 24(3), 1114-1145.
    Davis, Angela K., David A. Guenther, Linda K. Krull, and Brian M. Williams (2016), “Do Socially Responsible Firms Pay More Taxes?” Accounting Review, 91(1), 47-68.
    Dyreng, S. D., M. Hanlon, and E. L. Maydew (2008), “Long‐Run Corporate Tax Avoidance.” The Accounting Review, 83(1), 61–82.
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    Elhorst, J. P. (2012), “Dynamic Spatial Panels: Models, Methods, and Inferences.” Journal of Geographical Systems, 14, 5-28.
    Gil B. Manzon, Jr. and George A. Plesko (2002), “The Relation between Financial and Tax Reporting Measures of Income.” Tax Law Review, 55, 175-214.
    Graham, J. R. and A. L. Tucker (2006), “Tax Shelters and Corporate Debt Policy.” Journal of Financial Economics, 81(3), 563-594.
    Henry, E and R. Sansing (2018), “Corporate Tax Avoidance: Data Truncation and Loss Firms.” Review of Accounting Studies, 23, 1042-1070.
    Kubick, Thomas R., Daniel P. Lynch, Michael A. Mayberry and Thomas C. Omer (2015), “Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns.” The Accounting Review, 90(2), 675-702.
    Lanis, R., and G. Richardson (2012), “Corporate social responsibility and tax aggressiveness: An empirical analysis.” Journal of Accounting and Public policy, 31(1), 86-108.
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    Lee, Ru-Je and Hui-Sung Kao (2020), “The Effect of CEO Power on Tax Avoidance: Evidence from Taiwan.” Global Journal of Business Research, 14(1), 1-27.
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    參、參考網站
    資策會產業情報研究所（MIC），111年3月29號。
    OECD “Revenue Statistics”，111年1月，取自網址https://www.oecd-ilibrary.org/taxation/revenue-statistics_2522770x。
    財團法人法律扶助基金會，111年9月28日，取自網址https://www.laf.org.tw/index.php?action=LAFBaoBao-detail&tag=691&id=316。
    ETtoday財經雲，111年4月26號，取自網址https://finance.ettoday.net/news/2486764。
    描述: 碩士
    國立政治大學
    財政學系
    110255019
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0110255019
    数据类型: thesis
    显示于类别:[財政學系] 學位論文

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