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| Title: | 企業策略、學術背景獨立董事與租稅規避之關係
Business Strategy, Academic Independent Directors, and Tax Avoidance |
| Authors: | 彭秋婷
Peng, Chiu-Ting |
| Contributors: | 陳明進
彭秋婷
Peng, Chiu-Ting |
| Keywords: | 租稅規避
策略
獨立董事
Independent director
Tax avoidance
Business strategy |
| Date: | 2020 |
| Issue Date: | 2020-08-03 17:30:08 (UTC+8) |
| Abstract: | 公司採取的企業策略類型對於公司重要決策及選才有所影響，本研究按Miles, Snow, Meyer, and Coleman(1978)的策略分類法作為企業策略分類之依據，以2009年至2018年台灣上市公司公開資訊，探討我國公司所採用之企業策略、選任具學術背景之獨立董事與租稅規避間關聯。以普通最小平方法進行實證分析，結果顯示企業策略越偏向穩健者之企業，從事越多租稅規避行為，推測是因為其追求成本最小化之策略使然；選任具學術背景之獨立董事之公司，從事較少租稅規避行為，代表具學術背景之獨立董事對於公司租稅規避行為確實有抑制效果；但在不同策略下，具學術背景之獨立董事對於企業租稅規避行為並無一致增額效果。
The type of business strategy adopted by the company affects the important decisions and choices of the company. Using Miles, Snow, Meyer, and Coleman’s (1978) business strategy typology, this study examines the associations between business strategies, academic independent directors and tax avoidance. The research sample consists listed firms in Taiwan for the period 2009 - 2018. The empirical results show that defender-type firms engage in more tax avoidance activities, possibly due to its cost minimization strategy; companies with academic independent directors tend to engage in less tax avoidance, suggesting that academic independent directors have the effect of countering companies’ aggressive tax avoidance. However, the counter-tax avoidance effect of academic independent directors is not significant for companies adopting other strategies. |
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| Description: | 碩士
國立政治大學
會計學系
107353102 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107353102 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202000677 |
| Appears in Collections: | [會計學系] 學位論文
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