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    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.
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    三、 網路資料
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    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:[Department of Accounting] Theses

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