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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/157507


    Title: 我國企業避稅：資料截斷與虧損公司
    An Analysis of Tax Policy Reform with Loss Firm Tax Avoidance
    Authors: 何怡澄
    Contributors: 財政系
    Keywords: 現金有效稅率;截斷偏誤;虧損公司;租稅規避
    Cash tax avoidance;Truncation bias;Tax avoidance;Loss firms
    Date: 2022-10
    Issue Date: 2025-06-23 13:21:57 (UTC+8)
    Abstract: 討論企業避稅議題時，將虧損公司的樣本刪除，是標準的作法。因為虧損公司實質上可能因虧損而沒有納稅義務，所以通常的作法會將其資料刪除。然而，在討論政府的租稅政策無論是盈餘公司或是虧損公司，都會受到租稅政策的影響，所以在討論租稅政策效果時若將虧損公司刪除，會導致僅著眼於租稅政策對有盈餘的公司的效果，而忽略了對虧損公司也會產生影響的評估。本計畫將討論我國2010級2018年兩次稅改政策對企業避稅的影響。本計畫預計參考Erin and Sansing (2018)提出一種替代的避稅衡量指標，其對於所有公司年度觀察值皆容易解釋。本計畫預計以完整樣本及稅前所得與當期所得稅費用為正之公司子樣本建立一年、五年及十年衡量指標。使用本計畫的衡量指標來更全面了解在納入虧損公司時，對過去2010、2018年稅改前後之間，短期和長期企業避稅之推論改變的程度。具體而言，本計畫預計分兩年期間執行，第一年度是以有效稅率，以及Erin and Sansing (2018)的企業租稅負擔衡量指標，討論兩個類型的避稅指標歷經我國2010及2018年稅改，描繪我國企業整體避稅的趨勢，以及高度避稅的公司特徵。第二年度則以有效稅率，以及Erin and Sansing (2018)的企業租稅負擔衡量指標進行企業避稅決定性因素之討論。
    Loss firms are significant and growing of the population of publicly traded corporations. Relatively little is known about the tax positions of loss firms because the firms are typically dropped from tax avoidance studies. This project adopts Erin and Sansing (2018) who develop a new measure of corporate cash tax avoidance that is meaningful for all observations and examine the 2010, 2018 Tax Reform policy effect of the full population of firms. This project contribute to the current policy debate on corporate tax reform by providing an analysis of the extent to which the overall population of firms avoids taxes over time.
    Relation: 科技部, MOST109-2410-H004-011, 109.08-110.07
    Data Type: report
    Appears in Collections:[財政學系] 國科會研究計畫

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