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政大機構典藏 > 學術期刊 > 社會科學論叢 > 期刊論文 > Item 140.119/132479

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/132479

Title:	企業社會責任、公司逃漏稅與利潤稅的中立性 CSR, Corporate Tax Evasion and the Neutrality of Profit Tax
Authors:	陳琳方 Chen, Lin-Fang 翁堃嵐 Ueng , K. L. Glen 郭虹瑩 Kuo, Horn-In
Contributors:	社會科學論叢
Keywords:	企業社會責任 ; 中立性 ; 可分性 ; 租稅逃漏 corporate social responsibility ; neutrality ; separability ; tax evasion
Date:	2020-06
Issue Date:	2020-11-11 11:48:44 (UTC+8)
Abstract:	本文建構一個包含企業社會責任（corporate social responsibility，CSR）活動的公司逃漏稅模型來探討公司的逃漏稅決策與生產決策是否具有可分性（separability）以及利潤稅是否具有中立性（neutrality）。依據本文的研究顯示：利潤稅的中立性以及逃漏稅決策與生產決策的可分性，將會因為廠商的租稅逃漏行為被揭露對CSR投入產生外溢效果而無法成立。 This paper constructs a corporate tax evasion model that includes corporate social responsibility (CSR)activities to explore whether the tax evasion and production decisions are separable and whether the profit tax is neutral. According to the research in this paper, the neutrality of profit tax and the separability of tax evasion decision and production decision will not hold when the corporate tax evasion is caught and thus generates a spillover effect on CSR investment.
Relation:	社會科學論叢, 14(1), 85-98
Data Type:	article
DOI 連結:	https://doi.org/10.30401/RSS.202006_14(1).0003
DOI:	10.30401/RSS.202006_14(1).0003
Appears in Collections:	[社會科學論叢] 期刊論文

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