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    Title: 股權結構與公司租稅規避之研究
    Authors: 許晉銓
    Contributors: 梁嘉紋
    許晉銓
    Keywords: 股權結構
    租稅規避
    Date: 2014
    Issue Date: 2015-10-01 14:12:00 (UTC+8)
    Abstract: Fama and Jensen 於1983年提出當公司的股權越集中，管理者越會對每個行動所帶來的風險更加敏銳，因而較不願從事高風險的行為，而企業為了提高現金流量並美化財報，往往希望稅務成本能夠降低因而進行租稅規避，但由於股權集中的企業較易引起稅捐稽徵機關的關注，因此進行租稅規避所帶來的效益可能不符成本，也因此本研究以台灣2000年至2012年上市櫃東司為樣本，並採用財稅差異、有效稅率及現金有效稅率為衡量方式，主要在探究企業股權結構與租稅規避行為之間的是否有其關聯性，根據本研究的實證結果，當企業股權集中度越高時，其避稅行為也會下降，除此之外，本文亦將企業股權結構加以細分為經理人、董監事、關係人及大股東持股比例並加以測試，根據實證結果我們發現，當經理人、董監事及關係人持有企業股份越高時，越不願意進行租稅規避，但在大股東持股比例的部分實證結果則顯示出兩者呈現正相關，亦及大股東持股比例較高時，反而企業愈容易進行租稅規避。
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    Description: 碩士
    國立政治大學
    會計研究所
    101353019
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0101353019
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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