Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/152498
|
| Title: | 稅務風險與永續報告書稅務資訊揭露之關聯性研究
Relationship between Tax Risk and the Disclosure of Tax Information in Sustainability Reports |
| Authors: | 吳俊霖
Wu, Chun-Lin |
| Contributors: | 翁嘉祥
Weng, Chia-Hsiang
吳俊霖
Wu, Chun-Lin |
| Keywords: | 稅務風險
稅務資訊揭露
內容分析法
GRI 207
Tax risk
Tax information disclosure
Content analysis
GRI 207 |
| Date: | 2024 |
| Issue Date: | 2024-08-05 12:23:46 (UTC+8) |
| Abstract: | 本研究以2017年至2022年間臺灣市值前150大且有編製永續報告書的企業為研究對象，聚焦於探討稅務風險與稅務資訊揭露之間的關聯性。透過內容分析法，將整體稅務資訊細分為硬性與軟性資訊。實證結果顯示，稅務風險較高的企業傾向不於永續報告書揭露整體與硬性資訊 。然而，軟性資訊與稅務風險關聯性不顯著，推測係因軟性資訊在各年度間變化不大，企業通常僅沿用過去的內容。此外，稅務風險較高的企業亦可能在考量揭露成本與風險後，選擇揭露易模仿且不易驗證的軟性資訊，與利害關係人溝通其稅務議題。 其次，本研究發現避稅程度較高的企業在面對較高的稅務風險時，傾向於揭露稅務資訊以辯護其合法性，尤其是使用軟性資訊。此外，本研究發現良好的公司治理會促進稅務資訊揭露，但無顯著證據支持其會影響稅務風險與稅務資訊揭露的關聯程度。最後，本研究建議企業能揭露多元稅務資訊，而非僅只偏好使用軟性資訊。同時，建議主管機關能將GRI 207納入必要揭露準則，以提升資訊透明度和利害關係人信任。
This study focuses on the relationship between tax risk and tax information disclosure among the top 150 publicly traded companies in Taiwan that have published sustainability reports from 2017 to 2022. Using content analysis, the overall tax information is subdivided into hard and soft information. Findings show companies with higher tax risks tend to avoid disclosing overall and hard information. Soft information, however, shows no significant correlation with tax risk, which is speculated to be due to its consistent reuse over time. Companies facing higher tax risks may prefer disclosing soft information to communicate tax issues, balancing disclosure costs and risks. Furthermore, the study finds that companies with a higher degree of tax avoidance tend to disclose tax information to justify their legality, especially using soft information, when facing higher tax risks. Additionally, the study reveals that good corporate governance promotes tax information disclosure, but there is no significant evidence to support that it influences the degree of the relationship between tax risk and tax information disclosure. Lastly, the study suggests that companies disclose diverse tax information rather than favoring the use of soft information alone. It also suggests regulatory authorities incorporate GRI 207 into mandatory disclosure standards to enhance information transparency and stakeholder trust. |
| Reference: | 一、 中文文獻
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期第6期，頁739-763。
陳盈州與李惠先，2020，全球永續稅務管理與透明揭露新趨勢，會計研究月刊，第417期，頁92-98。
陳瑞斌與許崇源，2007，公司治理結構與資訊揭露之關聯性研究，交大管理學報，第27卷第2期，頁55-109。
曾博昇，2021，企業稅務治理是企業實踐 ESG 責任的重要一環，內部稽核，第114期，頁24-25。
羅能清與周麗芳，2023，上市櫃公司永續報告書應揭露稅務透明度之研析，財稅研究，第52卷第3期，頁32-55。
二、 英文文獻
Abernathy, J. L., A. R. Finley, E. T. Rapley, and J. Stekelberg. 2021. External auditor responses to tax risk. Journal of Accounting, Auditing & Finance 36(3): 489-516.
Akamah, H., O. K. Hope, and W. B. Thomas. 2018. Tax havens and disclosure aggregation. Journal of International Business Studies 49: 49-69.
Balakrishnan, K., J. L. Blouin, and W. R. Guay. 2019. Tax aggressiveness and corporate transparency. The Accounting Review 94(1): 45-69.
Bird, A., A. Edwards, and T. G. Ruchti. 2018. Taxes and peer effects. The Accounting Review 93(5): 97-117.
Blouin, J. 2014. Defining and measuring tax planning aggressiveness. National Tax Journal 67(4): 875-899.
Bozanic, Z., J. L. Hoopes, J. R. Thornock, and B. M. Williams. 2017. IRS attention. Journal of Accounting Research 55(1): 79-114.
Chen, X., Q. Cheng, T. Chow, and Y. Liu. 2021. Corporate in‐house tax departments. Contemporary Accounting Research 38(1): 443-482.
Clarkson, P. M., Y. Li, G. D. Richardson, and F. P. Vasvari. 2008. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society 33(4-5): 303-327.
Cronbach, L. J. 1951. Coefficient alpha and the internal structure of tests. Psychometrika 16(3): 297-334.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13(1): 1-36.
Dhaliwal, D. S., O. Z. Li, A. Tsang, and Y. G. Yang. 2011. Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review 86(1): 59-100.
Dye, R. A. 1985. Disclosure of nonproprietary information. Journal of Accounting Research: 123-145.
Dyreng, S. D., M. Hanlon, and E. L. Maydew. 2019. When does tax avoidance result in tax uncertainty? The Accounting Review 94(2): 179-203.
Dyreng, S. D., J. L. Hoopes, and J. H. Wilde. 2016. Public pressure and corporate tax behavior. Journal of Accounting Research 54(1): 147-186.
Finkelstein, S., and R. A. D'aveni. 1994. CEO duality as a double-edged sword: How boards of directors balance entrenchment avoidance and unity of command. Academy of Management Journal 37(5): 1079-1108.
Firmansyah, A., and R. Muliana. 2018. The effect of tax avoidance and tax risk on corporate risk. Jurnal Keuangan Dan Perbankan 22(4): 643-656.
Flagmeier, V., J. Müller, and C. Sureth-Sloane. 2023. When do firms highlight their effective tax rate? Accounting and Business Research 53(1): 1-37.
Gallemore, J., and E. Labro. 2015. The importance of the internal information environment for tax avoidance. Journal of Accounting and Economics 60(1): 149-167.
Graham, J. R., M. Hanlon, T. Shevlin, and N. Shroff. 2014. Incentives for tax planning and avoidance: Evidence from the field. The Accounting Review 89(3): 991-1023.
Guenther, D. A., S. R. Matsunaga, and B. M. Williams. 2017. Is tax avoidance related to firm risk? The Accounting Review 92(1): 115-136.
Hahn, R., D. Reimsbach, P. Kotzian, M. Feder, and B. E. Weißenberger. 2021. Legitimation strategies as valuable signals in nonfinancial reporting? Effects on investor decision-making. Business & Society 60(4): 943-978.
Hamilton, R., and J. Stekelberg. 2017. The effect of high-quality information technology on corporate tax avoidance and tax risk. Journal of Information Systems 31(2): 83-106.
Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50(2-3): 127-178.
Hope, O. K., M. S. Ma, and W. B. Thomas. 2013. Tax avoidance and geographic earnings disclosure. Journal of Accounting and Economics 56(2-3): 170-189.
Hutchens, M., and S. Rego. 2013. Tax risk and the cost of equity capital. Working Paper, Indiana University.
Hutchens, M., and S. O. Rego. 2015. Does greater tax risk lead to increased firm risk? Working Paper, Indiana University.
Kao, W. C., and C. H. Liao. 2021. Tax avoidance and tax disclosures in corporate social responsibility reports in the United Kingdom. Journal of International Accounting Research 20(3): 59-80.
Kassinis, G., and A. Panayiotou. 2018. Visuality as greenwashing: The case of BP and Deepwater Horizon. Organization & Environment 31(1): 25-47.
Lang, M., and R. Lundholm. 1993. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research 31(2): 246-271.
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.
Lin, X., M. Liu, S. So, and D. Yuen. 2019. Corporate social responsibility, firm performance and tax risk. Managerial Auditing Journal 34(9): 1101-1130.
Mgammal, M. H. 2020. Corporate tax planning and corporate tax disclosure. Meditari Accountancy Research 28(2): 327-364.
Minnick, K., and T. Noga. 2010. Do corporate governance characteristics influence tax management? Journal of Corporate Finance 16(5): 703-718.
Neuman, S. S., T. C. Omer, and A. Schmidt. 2013. Risk and return: does tax risk reduce firms' effective tax rates? Working Paper, Texas A&M University and North Carolina State University
Peek, E., R. Cuijpers, and W. Buijink. 2010. Creditors’ and shareholders’ reporting demands in public versus private firms: Evidence from Europe. Contemporary Accounting Research 27(1): 49-91.
Stiglingh, M., A. R. Smit, and A. Smit. 2022. The relationship between tax transparency and tax avoidance. South African Journal of Accounting Research 36(1): 1-21.
Tsoukas, H. 1997. The tyranny of light: The temptations and the paradoxes of the information society. Futures 29(9): 827-843.
Verrecchia, R. E. 1983. Discretionary disclosure. Journal of Accounting and Economics 5: 179-194.
Yao, S., and S. Li. 2018. Soft or hard information? A trade-off selection of environmental disclosures by way of peer imitation and geographical distance. Applied Economics 50(30): 3315-3330.
三、 網路資料
CSRone永續智庫團隊，2019，GRI首項稅務準則2021年生效提高透明化，CSRone永續智庫，12月23日，取自：https://csrone.com/topics/5910，搜尋日期：2024年5月15日。
Global Reporting Initiative (GRI)，2019，GRI 207：稅務，取自：https://www.globalreporting.org/how-to-use-the-gri-standards/gri-standards-traditional-chinese-translations/。
Global Reporting Initiative (GRI). 2022. How taxes demonstrate impact and accountability. Available at: https://www.globalreporting.org/news/news-center/how-taxes-demonstrate-impact-and-accountability/ .Accessed: May 17, 2024.
力晶積成電子製造股份有限公司，2023，力晶積成電子製造股份有限公司 2022 年永續報告書，取自：https://esg.powerchip.com/upload/media/sustainability_report_tw/psmc-ESG-report-2022-v2.pdf。
中租控股股份有限公司，2023，2022中租控股永續報告書，取自：https://www.chaileaseholding.com/CSR/ReportDownload。
中國鋼鐵股份有限公司，2023，中鋼公司民國111年永續報告書，取自：https://www.csc.com.tw/csc/hr/e/hr-2022.pdf
日月光投資控股股份有限公司，2023，2022 日月光投資控股永續報告書，取自：https://www.aseglobal.com/ch/pdf/aseh-2022-csr-ch-final.pdf。
台灣積體電路製造股份有限公司，2023，台積公司 111 年度永續報告書，取自：https://esg.tsmc.com/download/file/2022_sustainabilityReport/chinese/c-all.pdf。
台灣積體電路製造股份有限公司，資源中心：GRI準則對照表，取自：https://esg.tsmc.com/ch/resources/GRI_index.html，搜尋日期：2024年6月15日。
巨大機械工業股份有限公司，2023，巨大集團 2022 年永續報告書，取自：https://www.giantgroup-cycling.com/files/images/ESG/ESG%20Report/2022-ESG%20Report_CH_low.pdf。
亞德客國際集團，2023，亞德客 2022 年永續報告書，取自：https://as-tw.airtac.com/upload/2024011104560271310.PDF。
東和鋼鐵企業股份有限公司，2023，東和鋼鐵 2022 年永續報告書，取自：https://www.tunghosteel.com/Files/papp/300/2022%e5%b9%b4%e6%9d%b1%e5%92%8c%e9%8b%bc%e9%90%b5%e6%b0%b8%e7%ba%8c%e5%a0%b1%e5%91%8a%e6%9b%b8(1).pdf。
采鈺科技股份有限公司，2023，采鈺公司 2022 年永續報告書，取自：https://esg.viseratech.com/wp-content/uploads/2023/06/2022%E9%87%87%E9%88%BAESG%E5%A0%B1%E5%91%8A%E6%9B%B8-%E9%9B%BB%E5%AD%90%E4%B8%AD%E6%96%87%E7%89%88.pdf。
南亞科技股份有限公司，2023，南亞科技 2022 年永續報告書，取自：https://www.nanya.com/ESG/storage/file/e3e8387b-3a38-4f10-b520-779f221bf0e9?v=1715233811。
研華股份有限公司，2023，研華科技2022企業永續報告書，取自：https://advcloudfiles.advantech.com/csr/Report/2022ESG.pdf。
統一企業股份有限公司，2023，統一企業 2022 年永續報告書，取自：https://esg.sp88.tw/upload/pj/202307261642296319.pdf。
創意電子股份有限公司，2023，2022 創意電子永續報告書，取自：https://www.guc-asic.com/upload/esg_report/2022%E5%89%B5%E6%84%8F%E9%9B%BB%E5%AD%90%20ESG%20report_final_website.pdf。
遠東新世紀股份有限公司，2023，遠東新世紀 2022 年永續報告書，取自：https://csr.fenc.com/upload/csr/csr_20230628003.pdf。
臻鼎科技控股股份有限公司，2023，2022 臻鼎科技永續報告書，取自：https://www.zdtco.com/download/2022ESGReport。
聯詠科技股份有限公司，2023，2022 聯詠科技永續報告書，取自：https://esg.novatek.com.tw/upload/media/ESG-Report/2022/2022-ESG-Report.pdf。 |
| Description: | 碩士
國立政治大學
會計學系
111353103 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353103 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
| File |
Description |
Size | Format | |
|---|
| 310301.pdf | | 5013Kb | Adobe PDF | 0 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
