政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/119153
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113656/144643 (79%)
造访人次 : 51725992      在线人数 : 611
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 140.119/119153


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/119153


    题名: IFRS下企業財稅所得差異之影響因素
    The Determinants of Book-Tax Differences under IFRS
    作者: 蔡佳凌
    Tsai, Chia-Ling
    贡献者: 陳明進
    蔡佳凌
    Tsai, Chia-Ling
    关键词: 財稅所得差異
    課稅所得
    租稅規劃
    Book-Tax difference
    Taxable income
    Tax planning
    日期: 2018
    上传时间: 2018-08-02 16:14:49 (UTC+8)
    摘要: 本文以2013年至2016年企業財務報表中關於所得稅附註揭露資料，探討我國上市櫃公司在實施IFRS下企業財稅所得差異之影響因素。實證結果顯示，租稅規劃程度愈高之企業，其財稅所得差異愈大，符合本文假說預期。產業特性方面，建設業之財稅所得額差異顯著高於其他產業，主要係因我國稅法對於土地交易免稅之規定。此外。我國稅法對於折舊費用之規定與IFRS認列費用之差異，使得折舊費用較高之企業，有負向之財稅所得額差異。最後，IFRS與稅法對於投資性不動產處理之規定不同，亦造成持有投資性不動產愈高之企業，有正向之財稅所得額差異。
    This study uses the footnote disclosure of income tax in financial statements from 2013 to 2016 to examine the factors associated with the book-tax differences of Taiwan listed companies and OTC companies under IFRS. The empirical results reveals that companies having higher level of tax planning tend to have greater book-tax differences. For industry characteristics, the book-tax differences of companies in the construction industry are significantly higher than those of their counterparts in other industries. The main reason is that Taiwan’s tax law provides tax exemption for land transactions. Due to the limitation of depreciation in tax law and the differences in the treatment of depreciation between IFRS and tax law, the results show that depreciation and book-tax differences have a negative relationship. IFRS and tax law have different treatments of investment property, which result in companies with more investment property having greater book-tax differences.
    參考文獻: 方順逸，2012，IAS 19─員工福利公報影響試析，信用風險評估專刊，第17期：101-110。
    方順逸與周怡君，2011，試析IAS40投資性不動產公報之影響，信用風險評估專刊，第15期：91-102。
    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。
    林宜薇，2012，我國實施國際財務報導準則（IFRS）對營利事業所得稅查核準則影響之探討-收入與費損認列之分析，東吳大學會計研究所未出版碩士論文。
    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：57-75。
    陳明進與蔡麗雯，2006，財稅所得差異決定因素及課稅所得推估之研究，管理學報，第 23 卷第 6 期：739-763。
    陳明進，2009，財務報表資料推估課稅所得之研究，管理學報，第 26 卷第 6 期：625-636。
    陳惠玲，2011，IAS 11號建造合約公報影響試析，信用風險評估專刊，第15期：91-96。
    高儷華、單騰笙與張慧珊，2014，財稅差異與盈餘品質，中原企管評論 ，第 12 卷：71-96。
    楊葉承與林宜薇，2013，我國實施IFRS對營利事業所得稅查核準則影響之探討，當代財政，第 26 期：37-49。
    黃美珠、王媛慧與蔡玉琴，2016，稅制改革對企業有效稅率之影響—兼論產業特性與公司特性之調節效果，管理評論，第 35 卷第 4 期：51-73。
    黃美祝，2010，財稅差異金額大小對國稅局選案查核之影響，會計評論，第50期:23-55。
    張敏蕾與黃德芬，2007，遞延所得稅費用策略性調控與公司盈餘管理行為，當代會計，第 8 卷，第 2 期：181-208。
    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未出版碩士論文。
    Chen, Ming-Chin, Su-Ming Lin and Tien-Hsun Chang, 2001. The impact of tax-exempt stock and land capital gains on corporate effective tax rates. Taiwan Accounting Review, 2（1）: 33-56.
    Desai, M. A. 2003. The divergence between book and tax income. In Tax Policy and the Economy, 17:169-208.
    Guenther, D. A., E. L. Maydew and S. E. Nutter, 1997. Financial reporting, tax costs, and book-tax conformity. Journal of Accounting and Economics, 23（3）, 225-248.
    Gupta, Sanjay and Kaye Newberry,1997. Determinants of the Variability in Corporate Effective Tax Rates: Evidence from Longitudinal Data, Journal of Accounting and Public Policy, 16（1）, 1-34.
    Hanlon, Michelle, 2005. The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences, The Accounting Review, 80（1）, 137-166.
    Healy, P. M. and J. M. Wahlen, 1999. A Review of the Earnings Management Literature and Its Implications for Standard Setting, Accounting Horizons, 13（4）, 365-383.
    Lassila, D., T. Omer, M. Shelley, and L.M. Smith, 2010. Do complexity, governance, and auditor independence influence whether firms retain their auditors for tax services? Journal of the American Taxation Association, 32: 1-23.
    Liu, C.C., S. Lin, and D. F. Huang, 2001. Factors Influencing Corporate Effective Tax Rates in Taiwan, Taiwan Accounting Review, 2（April）:57-78.
    Lisowsky, Petro, 2010. Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information. The Accounting Review, 5（September）:1693-1720.
    Manzon, G. B., and G. A. Plesko, 2002. The Relation between Financial and Tax Reporting Measures of Income, Tax Law Review, 55 （2）: 175-214.
    McGuire, Sean T., Thomas C. Omer, and Dechun Wang, 2012.Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?, The Accounting Review, 87（3）: 975-1003.
    Mills, L., M. Erickson, and E. Maydew,1998. Investments in Tax Planning, Journal of the American Taxation Association, 20: 1-20.
    50
    Mills, L., and G. A. Plesko, 2003. Bridging the reporting gap: A proposal for more information reconciling of book and tax income, National Tax Journal, 56 （December）: 865-893.
    Phillips, J., M. Pincus, and S. Rego, 2003. Earnings Management: New Evidence Based on Deferred Tax Expense, The Accounting Review, 78 （2）: 491-521.
    Porcano, T.,1986. Corporate Tax Rates: Progressive, Proportional or Regressive, Journal of the American Taxation Association, 7（2）:17-31.
    Slemrod, J., and M. Blumenthal, 1996. The income tax compliance cost of big business. Public Finance Quarterly, 24: 411-38.
    Stickney, C.P. and McGee, V.E., 1982. Effective Corporate Tax Rates: The Effect of Size, Capital Intensity, Leverage and Other Factors. Journal of Accounting and Public Policy, 1:125-152.
    Watts, R., 2003a. Conservatism in Accounting Part I: Explanations and Implications, Accounting Horizons, 17（September）:207-221.
    Watts, R., 2003b. Conservatism in Accounting Part II: Evidence and Research Opportunities, Accounting Horizons, 17（December）:287-301.
    Wilson, Ryan J., 2009. An Examination of Corporate Tax Shelter Participants. The Accounting Review, 84（3）: 969-999.
    Zimmerman, J., 1983. Taxes and Firm Size. Journal of Accounting and Economics, 5（2）:119-149.
    描述: 碩士
    國立政治大學
    會計學系
    105353106
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0105353106
    数据类型: thesis
    DOI: 10.6814/THE.NCCU.ACCT.050.2018.F07
    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
    310601.pdf774KbAdobe PDF217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