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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/99310
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/99310


    Title: 策略聯盟與租稅規避之關聯性
    A Study of the Association between Strategic Alliances and Tax Avoidance
    Authors: 林穎真
    Lin, Ying Jhen
    Contributors: 梁嘉紋
    林穎真
    Lin,Ying Jhen
    Keywords: 租稅規避
    策略聯盟
    網絡連結
    Tax Avoidance
    Strategic Alliances
    Network Ties
    Date: 2016
    Issue Date: 2016-07-20 16:41:28 (UTC+8)
    Abstract: 稅負為企業的一項重大成本,如何取得讓企業有效降低稅負的租稅策略是企業關注的問題之一。過去文獻發現,策略聯盟所形成的網絡連結會形成一股資訊流,傳遞聯盟成員彼此的知識與經驗,並透過網絡連結取得對其有利的知識與資訊。因此本研究探討當策略聯盟的成員中含有低稅率企業時,是否會傳遞租稅策略資訊,使企業進行更多的租稅規避行為;且當低稅率聯盟夥伴與企業有相似的特性時,相較於特性不相似的聯盟夥伴,租稅策略資訊的傳遞會更有效。研究結果顯示,企業會透過低稅率的聯盟夥伴取得租稅策略的相關資訊並增加租稅規避行為;且當彼此位於同一地區或風險程度相似時,相較於不同地區或風險程度不相似的低稅率聯盟夥伴,租稅策略資訊的傳遞更有效,企業會進行更多的租稅規避行為;產業、所得移動力及成長機會相似性也會提高租稅策略資訊的傳遞效果。
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    Description: 碩士
    國立政治大學
    會計學系
    103353104
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1033531041
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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