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| Title: | 反貪腐法規域外效力對於企業租稅規避之影響
The impact of extraterritoriality of anti-corruption regulations on corporate tax aggressiveness |
| Authors: | 鍾宜軒
Chung, I-Hsuan |
| Contributors: | 何怡澄
郭振雄
Ho, Yi-Cheng
Kuo, Jenn-Shyong
鍾宜軒
Chung, I-Hsuan |
| Keywords: | 反貪腐法規
域外效力
跨國企業
租稅規避
Anti-corruption regulations
Extraterritoriality
Multinational corporations
Tax aggressiveness |
| Date: | 2024 |
| Issue Date: | 2024-09-04 14:48:03 (UTC+8) |
| Abstract: | 本文旨在探討反貪腐法規域外效力對於企業租稅激進之影響。反貪腐法規域外效力使跨國企業面臨更高的海外賄賂監管風險。過去文獻指出企業貪腐環境與企業租稅規避具有正向關係，惟尚未有文獻探討跨國貪腐環境。本文探討英國《反賄賂法》(The 2010 United Kingdom Bribery Act, UKBA) 是否影響美國跨國企業租稅激進行為，以在英國設有分支機構者認定受該法管轄（下稱受管轄企業），並使用差異中差異法進行迴歸分析。實證結果顯示，《反賄賂法》通過後，受管轄企業之租稅庇護可能性及租稅不確定性均減少。顯示《反賄賂法》影響受管轄美國企業之租稅激進行為。於敏感性分析，使用不同租稅規避指標、不同實驗組設定，及增加額外控制變數，皆不違反主要測試的結果，確保結果之穩健。額外測試，發現企業營運國家之貪腐程度與租稅規避呈正向關係。《反賄賂法》之通過將抑制受管轄企業於高貪腐國家之營運。
This study examines the impact of the extraterritoriality of anti-corruption regulations on tax aggressiveness. The extraterritoriality of anti-corruption regulations exposes multinational corporations (MNCs) to higher regulatory risk of foreign bribery. Using U.S. MNCs’ different exposure to the extraterritorial jurisdiction of the 2010 United Kingdom Bribery Act (UKBA), this study provides evidence suggesting that the likelihood of tax sheltering and tax uncertainty of exposed firms decrease after the adoption of the UKBA, relative to their unexposed U.S. peers. The finding suggests that the UKBA affects the tax aggressive of exposed U.S. firms. In addition, using alternative measures of tax avoidance, different treatment group proxy, and the inclusion of other control variables in robustness tests, the results are similar to the main test. Lastly, the additional analysis examines the relationship between the extent of business operations in high-corruption countries and tax avoidance and whether the UKBA affects business operations in high-corruption countries. The results indicate that there is a positive relationship between the extent of business operations in high-corruption countries and tax avoidance, and U.S. MNCs subject to the jurisdiction of the UKBA curb their business in high-corruption-risk countries following the adoption of the UKBA. |
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| Description: | 碩士
國立政治大學
會計學系
111353102 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353102 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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