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Title:	碳排放與租稅規避之關聯性 The Relationship between Carbon Emissions and Tax Avoidance
Authors:	吳靜惠 Wu, Ching-Hui
Contributors:	何怡澄郭振雄吳靜惠 Wu, Ching-Hui
Keywords:	碳排放租稅規避企業社會責任 ESG Carbon emissions Tax avoidance CSR ESG
Date:	2024
Issue Date:	2024-08-05 12:57:23 (UTC+8)
Abstract:	本研究探討碳排放與租稅規避的關聯性。有別於過去企業經營著重極大化企業價值為經營目標，近年投資人越來越重視企業社會責任(Corporate Social Responsibility, CSR)，開始著重回饋社會、環境永續發展達成平衡所有利害關係人的利益。雖然碳排放減量與租稅透明度分別屬於ESG(Environmental, Social, and Governance)的環境與治理層面，但兩者具有關聯性。本論文透過檢視企業碳排放與租稅規避，企業權衡不同面向目標的策略。本文以2016年至2022年間臺灣上市上櫃公司為研究對象，運用追蹤資料的公司固定效果模型進行迴歸分析。研究結果發現企業的碳排放量與租稅規避具有正向關係，顯示企業的碳排放減量與承擔租稅負擔兩項目標，採用一致策略。在敏感性分析，採用不同租稅規避指標及碳排放量衡量指標。內生性方面使用工具變數法，均獲得穩健性的結果。在額外測試發現家族企業特性舒緩碳排放量與租稅規避的正向關係。 This study examines the relationship between carbon emissions and tax avoidance. Unlike in the past, when enterprises focused on maximizing corporate value as their primary objective, in recent years, investors have increasingly emphasized Corporate Social Responsibility (CSR), shifting towards giving back to society and promoting environmental sustainability to balance the interests of all stakeholders. While carbon emissions reduction and tax transparency fall under the environmental and governance dimensions of ESG (Environmental, Social, and Governance), respectively, the two are interconnected. This paper examines how enterprises weigh different strategic objectives regarding carbon emissions and tax avoidance. Using listed firms in Taiwan from 2016 to 2022 and adopting panel data regression with firm fixed effects model, the empirical results suggest a positive association between a company's carbon emissions and tax avoidance, indicating a consistent strategy between reducing carbon emissions and managing tax burdens. In sensitivity analysis, different proxies of tax avoidance and carbon emission were used. Regarding endogeneity, the instrumental variables method is utilized, yielding robust results. Lastly, additional analyses reveal that family firm characteristics mitigate the positive relationship between carbon emissions and tax avoidance.
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Description:	碩士國立政治大學行政管理碩士學程 111921055
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0111921055
Data Type:	thesis
Appears in Collections:	[Master for Eminent Public Administrators] Theses

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