政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/58924
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 112873/143842 (78%)
Visitors : 49970657      Online Users : 381
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/58924


    Title: 我國租稅優惠對產業稅負及權益報酬之影響
    The effect of tax incentives on pretax return on equity and tax burden of industries
    Authors: 林欣慧
    Lin, Hsin Hui
    Contributors: 陳明進
    Chen, Ming Chin
    林欣慧
    Lin, Hsin Hui
    Keywords: 租稅優惠
    促進產業發展
    有效稅率
    隱含稅
    Tax incentives
    Upgrading industries
    Effective tax rates
    Implicit taxes
    Date: 2012
    Issue Date: 2013-07-22 10:19:49 (UTC+8)
    Abstract: 本研究以實證方式探討我國經濟發展各階段，政府為發展特定產業所制定之各項租稅優惠，對於該產業租稅負擔之影響；為正確評估租稅獎勵之整體效果，本研究除以有效稅率作為衡量企業租稅負擔之標準外，更進一步以隱含稅理論之觀點，透過股東權益稅前報酬率之高低，檢視租稅優惠之施行是否將使企業所負擔之隱含稅負上升。
    本研究以我國上市及上櫃公司作為研究樣本，針對獎勵投資條例、促進產業升級條例與生技新藥產業發展條例適用期間分別選取不同產業及研究期間進行比較分析。整體而言，有效稅率之高低與租稅獎勵期間是否屆滿無顯著之相關性，可能是受到其他未納入因素之影響（如總體經濟與其他租稅優惠條例），導致租稅獎勵期間之效果不易顯現。關於股東權益稅前報酬率之實證結果則多與預期相符，支持隱含稅負存在之實證證據。
    This study uses the empirical method to examine the impact of the tax incentives on certain industry during multistage of economic development in Taiwan. In order to assess the overall effect of the tax incentives correctly, we not only uses the effective tax rate as a measurement, but also adopts the implicit tax theory by using the pretax return on equity to examine whether applying the tax incentives makes the profit-seeking enterprises’ burden of implicit taxes going up.
    This study uses the financial statements of those companies listed on TSE and OTC in Taiwan and respectively collects data from various industries and from different research periods according to the implementation periods of Statute for the Encouragement of Investment, Statute for Upgrading Industry and Biotech and New Pharmaceutical Development Act. In our finding, the result suggests that the implementation periods of the tax incentives have no significant relationships with the effective tax rates, and may be affected by other factors that are not included in this study, such as macroeconomics or other tax incentives. As for the pretax return on equity, it expectedly supports the existence of implicit taxes.
    Reference: 石齊平，1988，獎勵投資條例稅捐減免規定之檢討與建議（上），台北：行政院經濟建設委員會。
    吳瑞源、林松宏與賴秀卿，2011，最低稅負制隱稅效果之研究，當代會計，第12卷第2期（11月）：149-168。
    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。
    林怡伶，2007，中國上市公司有效稅率之實證研究，國立政治大學會計學系碩士論文。
    林昕妤，2008，歷年租稅獎勵投資條例與有效稅率之研究，逢甲大學會計與財稅研究所碩士論文。
    林筱佩，2004，兩稅合一前後股利所得隱含稅之研究，輔仁大學會計學系碩士論文。
    周依潔，2008，中國大陸上市公司隱含稅之研究，國立政治大學會計學系碩士論文。
    周添城、徐偉初、宋秀玲與李新仁，1989，部門、產業間之稅負分配研究，財政部賦稅改革委員會專題報告。
    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，國立政治大學會計學系碩士論文。
    姚彥成，2006，上市公司赴大陸投資對有效稅率影響之研究，國立政治大學會計學系碩士論文。
    翁啟惠，2007，生技製藥產業在台灣的發展，總統府月會專題報告。
    陶百芸，2005，轉投資收益股利扣抵之隱稅效果，國立成功大學會計學研究所碩士論文。
    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。
    陳明進，2003，我國租稅優惠對營利事業租稅負擔之影響，管理評論，第22卷（1月）：127-151。
    陳明進，2007，兩稅合一實施前後公司有效稅率之研究─上市櫃公司與非上市櫃公開發行公司之比較，財稅研究，第39卷第5期：41-61。
    陳明進，2009，股利所得及股東可扣抵稅額隱含稅之實證研究，證券市場發展季刊，第20卷 (1月)：87-117.
    陳明進、汪瑞芝與蔡靜文，2003，我國兩稅合一前後公司有效稅率之研究，財稅研究，第35卷第5期：120-134。
    黃美祝與李映茹，2009，最低稅負制對企業租稅負擔影響之研究─高科技產業與傳統產業之比較，當代會計，第10卷（11月）：189-224。
    黃柏堯，2011，利用分量迴歸驗證最低稅負前後隱含稅負效果之研究，中國文化大學會計學系碩士論文。
    經濟部工業局，2012，生技產業白皮書，臺北市：經濟部工業局。
    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，私立東海大學管理研究所碩士論文。
    廖文揚，2004，台灣地區上市上櫃公司隱含稅負之研究，國立台灣大學會計學研究所碩士論文。
    蔡素幸，1993，臺灣上市公司規模與有效稅率關係之實證研究─實徵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碩士論文。
    蕭淑雲，2011，員工分紅費用化對企業有效稅率之影響，輔仁大學會計學系碩士論文。
    蘇麗雀，2004，我國公司規模與有效稅率關係之研究，逢甲大學會計與財稅研究所碩士論文。
    Adhikari, A., C. Derashid, and H. Zhang. 2006. Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia. Journal of Accounting and Public Policy 25 (September/October): 574-595.
    Atwood, T. J. 2003. Implicit taxes: Evidence from taxable, AMT, and tax-exempt state and local government bond yields. Journal of American Taxation Association 25 (March): 1-20.
    Berger, P. G. 1993. Explicit and implicit tax effects of the R&D tax credit. Journal of Accounting Research 31 (Autumn): 131-171.
    Birnbaum, J. H., and A. S. Murray. 1987. Showdown at Gucci Gulch, Lawmakers, Lobbyists, and the Unlikely Triumph of Tax Reform. New York, NY: Random House.
    Callihan, D. S., and R. A. White. 1999. An application of the Scholes and Wolfson model to examine the relation between implicit and explicit taxes and firm market structure. Journal of American Taxation Association 21 (March): 1-19.
    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, D. C.: Citizens for Tax Justice.
    Chen, M., S. Lin, and T. Chang. 2001. The impact of tax-exempt stock and land capital gains on corporate effective tax rates. Taiwan Accounting Review 2 (April): 33-56.
    Chen, M. C., and C. Y. Hung. 2010. The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy. Journal of International Accounting, Auditing and Taxation 19 (December): 79-92.
    Dunbar, A., and V. Stanley. 2012. The effect of taxes on conventional preferred stock: Evidence from the 2003 JGTRRA dividend tax reduction. The Journal of the American Taxation Association 34 (Spring): 87-111.
    Fullerton, D. 1984. Which effective tax rate? National Tax Journal 37 (March): 23-41.
    Guenther, D. A. 1994. The relation between tax rates and pre-tax returns: Direct evidence from the 1981 and 1986 tax rate reductions. Journal of Accounting and Economics 18 (November): 379-393.
    Gupta, S., and K. Newberry. 1997. Determinants of the variability in corporate effect tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy 16 (Spring): 1-34.
    Harris, D. G., and E. Kilic. 2009. Bilateral Implicit taxes and anti-competitive banking regulation. The Journal of the American Taxation Association 31 (Fall): 45-73.
    Kern, B. B., and M. H. Morris. 1992. Taxes and firm size: The effect of tax legislation during the 1980s. Journal of the American Taxation Association 14 (1): 80-96.
    Kim, K. A., and P. Limpaphayom, 1998, Taxes and firm size in pacific-basin emerging economies. Journal of International Accounting, Auditing and Taxation 7 (July): 47-68.
    Liu, C., S. Lin, and D. Huang. 2001. Factors influencing corporate effective tax rates in Taiwan. Taiwan Accounting Review 2 (April): 57-84.
    Manzon, G., 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 (Winter): 349-362.
    McIntyre, R., and D. Wilhelm. 1985. Corporate taxpayers and corporate freeloaders: Four years of continued legalized tax avoidance by America’s largest corporations, 1981-84. 947-955. Washington, D. C.: Citizens for Tax Justice (CTJ), reprinted in Tax Notes.
    Porcano, T. 1986. Corporate tax rates: Progressive, proportional, or regressive. The Journal of the American Taxation Association 7 (Spring): 17-31.
    Rego, S. O. 2003. Tax-avoidance activities of U. S. multinational corporations. Contemporary Accounting Research 20 (Winter): 805-833.
    Salbador, D. A., and V. P. Vendrzyk. 2006. An examination of the relations among tax preferences, implicit taxes, and market power in a noncompetitive market. The Journal of the American Taxation Association 28 (Fall): 47-67.
    Scholes, M., and M. Wolson. 1992. Taxes and Business Strategy: A Planning Approach. Englewood Cliffs, N. J.: Prentice Hall.
    Scholes, M. S., M. A. Wolson, M. Erickson, E. L. Maydew, and T. Shevlin. 2002. Taxes and Business Strategy: A Planning Approach. 2nd Edition. Upper Saddle river, N. J.: Prentice-Hall Inc.
    Siegfried, J. 1974. Effective average U. S. corporation income tax rates. National Tax Journal 27 (June): 245-259.
    Singh, D., R. P. Wilder, and K. P. Chan. 1987. Tax rates in small and large firm. American Journal of Small Business 12 (Fall): 41-52.
    Shackelford, D. A. 1991. The market for tax benefit: Evidence from leverages ESOPs. Journal of Accounting and Economics 14 (June): 117-145.
    Shevlin, T., and S. Porter. 1992. The corporate tax comeback in 1987: Some further evidence. The Journal of the American Taxation Association 14 (March): 58-79.
    Stickney, C. and V. McGee. 1982. Effective corporate tax rates: The effect of size, capital intensity, leverage, and other factors. Journal of Accounting and Public Policy 1 (Winter): 125-152.
    Wang, S. 1991. The relation between firm size and effective tax rates: A test of firms’ political success. The Accounting Review 66 (January): 158-169.
    Watts, L. W., and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. Accounting Review 53 (January): 112-134
    Wilkie, P. 1988. Corporate average effective tax rates and inferences about　relative tax preferences. The Journal of the American Taxation Association 10 (September): 75-88.
    Wilkie, P. J. 1992. Empirical evidence of implicit taxes in the corporate sector. The Journal of American Taxation Association 14 (March): 97-115.
    Wilkie, P., and S. Limberg. 1993. Measuring explicit tax (dis)advantage for corporate taxpayers: An alternative to average effective tax rates. Journal of the American Taxation Association 15 (Spring): 46-71.
    Wright, B. 2001. An application of the Scholes and Wolfson model to examine the relation between implicit and explicit taxes and firm market structure: An analysis. Journal of American Taxation Association 23 (Fall): 59-67.
    Wu, L., Y. Wang, W. Luo, and P. Gillis. 2012. State ownership, tax status and size effect of effective tax rate in China. Accounting and Business Research 42 (2): 97-114.
    Zimmerman, J. 1983. Taxes and firm size. Journal of Accounting and Economics 5 (2): 119-149.
    Description: 碩士
    國立政治大學
    會計研究所
    100353053
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0100353053
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

    Files in This Item:

    File Description SizeFormat
    305301.pdf3127KbAdobe PDF2200View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    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 ©   - Feedback