政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30293
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113324/144300 (79%)
造访人次 : 51115816      在线人数 : 883
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30293


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/30293


    题名: 會計方法選擇與公司有效稅率關聯性之研究
    作者: 楊雨霓
    Yang,Yu-Ni
    贡献者: 陳明進
    楊雨霓
    Yang,Yu-Ni
    关键词: 有效稅率
    會計方法
    1986美國租稅改革
    日期: 2004
    上传时间: 2009-09-11 17:36:48 (UTC+8)
    摘要: 財務會計準則規範為因應企業間不同之特性，故允許公司在符合財務會計準則規範下，得選擇最能反映其企業實質之會計原則和方法加以記錄，因而導致不同之會計結果。故本研究旨在探討企業是否確實利用會計方法之可擇性來影響其有效稅率。
    本研究係以美國Compustat資料庫中公司自1988年至2003年之財務報表資料，針對會計方法之選擇與其他相關企業特性因素對於有效稅率影響進行實證研究，進而探討美國租稅改革法案TRA 86在實行多年後是否較已達成租稅公平之目標。
    經實證結果發現：
    一、會計方法與公司有效稅率
    採用後進先出法之公司，其公司有效稅率顯著低於採行其他評價方法之公司，而會計估計對於有效稅率之影響，研究中採用提列壞帳之比率及退休金費用兩變數來探討，但皆無法獲得實證證據之支持。
    二、公司特性與有效稅率
    實證結果發現公司特性之相關變數包括企業規模、投資政策、融資政策等皆與公司有效稅率間呈顯著相關。
    三、有效稅率與租稅公平
    不同投資政策與融資政策之企業特性在TRA 86後與公司有效稅率間仍存有顯著相關，顯示TRA 86之實施並未確實有效解決企業間差異所造成之問題。
    To account for specific business characteristics, accounting standards allows corporations to choose the most suitable accounting principles and methods to reflect economic substance and then would result in different outcomes. Therefore, the purpose of the study is to assess the extent of the effect of accounting choices on corporate effective tax rates (ETRs).
    The sample is comprised of American companies in Compustat data bank during the period from 1988 to 2003. The study empirically examines the association of different accounting methods and firm-specific characteristics with effective tax rates. Moreover, the study also examines the tax reform act of 1986 (TRA86) whether it improved the fairness of taxation or not.
    The empirical results indicate as follows:
    1. Corporations adopted Last-in, First-out (LIFO) inventory evaluation method show lower ETRs, suggesting that there is a significantly negative relationship between ETRs and LIFO; conversely, there is no empirical evidence finds that ratio of bad debt and pension expenses are correlated with ETRs.
    2. The results show that ETRs are significantly associated with some firm-specific characteristics such as firm size, financing decision, and investing decisions.
    3. Because those firm-specific characteristics are still correlated with effective tax rates after TRA 86, the results imply that TRA86 does not fully and effectively resolve the problems of fairness of taxation among corporations.
    參考文獻: 一、中文部分
    林世銘與楊朝旭，1994，上市公司營利事業所得稅負擔之研究，財稅研究第26卷第6期：34-52。
    周添城、徐偉初與李新仁，1989，不同企業規模、組織之稅負分配研究，財政部賦稅改革委員會專題報告。
    胡子仁，2000，我國租稅獎勵措施對營利事業有效稅率影響之實證研究，國立政治大學會計系未出版碩士論文
    陳明進、林世銘與張天勳，2001，證券及土地交易所得免稅對我國公司有效稅率之影響，中華會計學刊，第2卷第1期：35-56。
    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（1月）：57-75。
    楊麗文，1997，由我國上市公司有效稅率租稅負擔談我國租稅政策－獎勵投資條例與促進產業升級條例比較，私立東吳大學管理研究所未出版碩士論文。
    蔡素幸，1993，台灣上市公司規模與有效稅率關係之實證研究－實證會計理論政治成本假設之探討，國立中山大學企業管理研究所未出版論文。
    二、英文部分
    Callihan, D. S. 1994. Corporate effective tax rates: A synthesis of the literature. Journal of Accounting Literature 13: 1-43.
    Citizens for Tax Justice (CTJ). 1985. Corporate tax payers and corporate freeloaders: Four years of continuing, legalized tax avoidance by America’s largest corporations, 1981-1984. Washington, D.C.: Citizens for Tax Justice.
    Citizens for Tax Justice (CTJ). 1986. 130 reasons why we need tax reform. Washington, D.C.: Citizens for Tax Justice.
    Citizens for Tax Justice (CTJ), 1988. The Corporate Tax Comeback. Washington DC: Citizens for Tax Justice.
    Cushing, B.E. and M.J. LeClere 1992. Evidence on the determinants of inventory accounting policy. The Accounting Review 67 (2): 355-366.
    DeAngleo, H., and R. W. Masulis. 1980. Optimal capital structure under corporate and personal taxation. Journal of Financial Economics 8 (March): 3-29.
    Dopuch, N., and M. Pincus. 1988. Evidence on the choice of inventory accounting method: LIFO vs. FIFO. Journal of Accounting Research 26 (Spring): 28-59.
    Fullerton, Don. 1984. Which effective tax rate? National Tax Journal 37 (1): 23-41.
    George. K. 2003. How much tax do large public corporations pay? : Estimating the effective tax rate of the S&P 500. Virginia Law Review 89 (8): 1793-1856.
    Gupta, S., and K. Newberry. 1997. Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy 16 (Spring): 1-34.
    Hunt, H. G., ІІІ. 1985. Potential determinants of corporate inventory accounting decisions. Journal of Accounting Research 23 (2): 448-467.
    Kern, B. and M. Morris. 1992. Taxes and firm size: The effect of tax legislation during the 1980s. The Journal of the American Taxation Association 14 (Spring): 80-96.
    Lee, C. J., and Hsieh. 1985. Choice of inventory accounting method: A Ricardian Model. Journal of Accounting Research 23 (2): 468-487.
    Lindahl, F. W. 1989. Dynamic analysis of inventory accounting choice. Journal of Accounting Research 27 (Autumn): 277-296.
    Manzon, G. B., Jr. and W. R. Smith. 1994. The effect of the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986 on the distribution of effective tax rates. Journal of Accounting and Public Policy 13 (4): 349-362.
    Morse, D., and G. Richardson. 1983. The LIFO/FIFO decision. Journal of Accounting Research 21 (Spring): 106-127.
    Niehaus, G. R. 1989. Ownership structure and inventory method choice. The Accounting Review 64 (April): 269-284.
    Omer, T. C., Molloy, K.H. and Ziebart, D.A., 1991. Measurement of effective corporate tax rates using financial statement information. Journal of the American Taxation Association 13 (1): 57–72.
    Plesko, G. A. 2003. An evaluation of alternative measures of corporate tax rates. Journal of Accounting and Economics 35 (2): 201-226.
    Porcano, T. 1986. Corporate tax rates: Progressive, proportional, or regressive. The Journal of the American Taxation Association 7 (Spring): 19-31.
    Shevlin. T., 1987. Taxes and off-balance-sheet financing: research and development limited partnerships. The Accounting Review 62 (3): 480-509.
    Shevlin, T. and S. Porter. 1992. The corporate tax comeback in 1987: Some further evidence. The Journal of the American Taxation Association 14 (Spring): 58-79.
    Siegfried, J. 1974. Effective average U.S. corporation income tax rates. National Tax Journal 27 (2): 245-259.
    Statistics of Income (SOI)Bulletin. Summer, 1995. Vol. 15, No.1. Washington, D. C. IRS.
    Stickney, C.P., and V. E. McGee. 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.
    Summers, L. H. 1986. Should tax reform level the playing field? In Proceedings of the Seventy-Ninth Annual Conference on Taxation of the National Tax Association (S. J. Bowers, ed.) Columbus, OH: Tax Institute of America: 119-125.
    Trezevant, R. 1996. LIFO adoption and the tax shield substitution effect. The Journal of the American Taxation Association 18 (Supplement): 18-31.
    US Congress, Joint Committee on Taxation, 1984. Study of 1983 effective tax rates of selected large U.S. corporations (JCS-40-84). U.S. Government Printing Office. Washington, DC.
    Wang, S. 1991. The relation between firm size and effective tax rates: a test of firms’ political success. The accounting Review 66: 158-169.
    Wilkie, P. 1988. Corporate average effective tax rates and inferences about relative tax preferences. The Journal of the American Taxation Association 10: 75-88.
    Wilkie, P. and Limberg, S. 1993. Measuring explicit tax (dis)advantage for corporate taxpayers: An alternative to average tax rate. The Journal of the American Taxation Association 15 (1): 46-71.
    Zimmerman, J.L. 1983. Taxes and firm size. Journal of Accounting and Economics 5 (2): 119-149.
    描述: 碩士
    國立政治大學
    會計研究所
    92353012
    93
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0923530121
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

    文件中的档案:

    档案 大小格式浏览次数
    index.html0KbHTML2260检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈