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| Title: | 全球最低稅負制實施對企業財務報導租稅負擔之影響
The Impact of the Global Minimum Tax Implementation on Firms’ Financial Reporting of Tax Burden |
| Authors: | 曾翊菱
Tseng, Yi-Ling |
| Contributors: | 陳明進
Chen, Ming-Chin
曾翊菱
Tseng, Yi-Ling |
| Keywords: | 全球最低稅負制
支柱二
有效稅率
跨國企業
Global Minimum Tax
Pillar Two
Effective Tax Rates
Multinational Enterprises |
| Date: | 2025 |
| Issue Date: | 2025-09-01 14:38:59 (UTC+8) |
| Abstract: | 經濟合作暨發展組織（OECD）於2021年提出「兩大支柱」方案因應數位經濟帶來的租稅挑戰，其中支柱二為全球最低稅負制，其要求大型跨國企業於各租稅管轄區皆需至少負擔15%之有效稅率，以抑制企業利潤移轉行為，防止各國稅基遭受侵蝕並提升租稅公平。本研究探討此制度實施後對跨國企業財務報導租稅負擔之影響，採用2019至2024年間已實施該制度國家之企業為研究樣本，建立以有效稅率、現金有效稅率與財稅差異為應變數之三個迴歸模型進行實證分析。
實證結果顯示，全球最低稅負制實施後，過去稅負較低企業之有效稅率顯著上升，財稅差異顯著縮小，現金有效稅率則呈現部分顯著上升，結果相對不穩定。額外分析進一步排除政策預期影響後，前述兩項變數結果仍具一致性。另額外分析亦顯示，OECD之支柱二與美國公司替代性最低稅之間存在差異，前者對租稅負擔之提升效果較為明確。
In 2021, the Organisation for Economic Co-operation and Development (OECD) introduced the “Two-Pillar” solution to address tax challenges arising from the digitalization of the economy. Pillar Two, the Global Minimum Tax, requires large multinational enterprises (MNEs) to pay at least a 15% effective tax rate in each tax jurisdiction, aiming to reduce profit shifting and prevent base erosion. This study examines the impact of the Global Minimum Tax implementation on the tax burdens reported in the financial statements of MNEs, using data from 2019 to 2024 for firms located in countries that have adopted the rule. Three regression models are constructed, with effective tax rate (ETR), cash effective tax rate (CashETR), and book-tax differences (BTD) as dependent variables.
The empirical results show that, firms with previously low tax burdens experienced a significant increase in ETR and a reduction in BTD after the implementation of the rule, while the impact on CashETR is partially significant and relatively unstable. After excluding observations potentially affected by anticipatory behavior in additional analyses, the results for the ETR and BTD are still consistent. Additional analyses also reveal that OECD Pillar Two has a more pronounced effect on increasing tax burdens compared to the U.S. Corporate Alternative Minimum Tax. |
| Reference: | 一、中文文獻
期刊論文
林于斐、范良芳、王齡懋，2023，全球企業最低稅負制之簡析，財稅研究，第52卷第4期：36-63。
陳明進，2002，營利事業有效稅率決定因素之實證研究，會計評論，第34期：57-75。
張軒瑜，2025，川普2.0與降低通貨膨脹法案，經濟前瞻，第217期：11-15。
研討會論文
石恩銘、陳國樑，2021，全球稅改BEPS 2.0之發展與形成與第二支柱之探討， 國際租稅發展及實務研討會。
準則公報
會計研究發展基金會（2023），國際租稅變革—支柱二規則範本（國際會計準則第12號之修正，正體中文版），台北：財團法人會計研究發展基金會。
二、英文文獻
期刊論文
Blaylock, B., Shevlin, T., & Wilson, R. J. 2012. Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence. Accounting Review, 87(1), 91-120.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. 2008. Long-Run Corporate Tax Avoidance. Accounting Review, 83(1), 61-82.
Dyreng, S. D., Hanlon, M., Maydew, E. L., & Thornock, J. R. 2017. Changes in corporate effective tax rates over the past 25 years. Journal of Financial Economics, 124(3), 441-463.
Fullerton, D. 1984. Which Effective Tax Rate? National Tax Journal, 37, 23.
Gupta, S., & Newberry, K. 1997. Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy, 16(1), 1-34.
Hanlon, M. 2005. The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences. Accounting Review, 80(1), 137-166.
Hanlon, M., & Heitzman, S. 2010. A review of tax research. Journal of Accounting and Economics, 50(2), 127-178.
Polk, R. C., Lawson, J. G., & Gillette, D. B. 2024. A Critical Analysis of the Corporate Alternative Minimum Tax. ATA Journal of Legal Tax Research, 22(1), 34-50.
Porcano, T. M. 1986. Corporate Tax Rates: Progressive, Proportional, or Regressive. Journal of the American Taxation Association, 7(2), 17.
Stickney, C. P., & McGee, V. E. 1982. Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors. Journal of Accounting and Public Policy, 1(2), 125-152.
Zimmerman, J. L. 1983. Taxes and firm size. Journal of Accounting and Economics, 5, 119-149.
報告書
OECD, 2020. Tax Challenges Arising from Digitalisation – Report on Pillar Two Blueprint, Paris: OECD.
OECD, 2021. Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two), Paris: OECD.
OECD, 2021. Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two), Paris: OECD. |
| Description: | 碩士
國立政治大學
會計學系
112353012 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112353012 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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