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    题名: 企業社會責任、策略與避稅之關係
    The Relationship among Corporate Social Responsibility, Business Strategy and Tax Avoidance
    作者: 徐書凡
    Hsu, Shu Fan
    贡献者: 何怡澄
    徐書凡
    Hsu, Shu Fan
    关键词: 租稅規避
    企業社會責任
    策略
    Tax avoidance
    Corporate social responsibility
    Business strategy
    日期: 2015
    上传时间: 2016-11-14 16:06:52 (UTC+8)
    摘要: 為瞭解企業社會責任、企業策略及避稅之關係，本文以實證方法檢驗之。以Miles and Snow(1978)的策略分類法作為企業策略分類之依據，研究在不同的策略下，企業出具CSR報告書與避稅之關係，並以Hoi et al.(2013)之企業文化及風險管理兩種觀點推估出具報告之原因。研究對象為民國91年至民國102年之國內上市櫃公司，排除性質特殊之金融業。採普通最小平方法進行實證分析，結果顯示如果單看出具CSR報告書與否或單看策略，其與避稅沒有顯著關係。若將三者綜合觀之，有效稅率結果顯示出具CSR報告書之穩健者型企業，以及出具CSR報告書之先驅者型企業，避稅程度都較未出具CSR報告書的分析者型企業為高，故推論出穩健者及先驅者企業出具報告書之目的皆為風險管理。
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    描述: 碩士
    國立政治大學
    會計學系
    102353110
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0102353110
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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