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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/156524

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/156524

Title:	Are Taiwanese descendant family firms more aggressive in tax avoidance?
Authors:	陳明進 Chen, Ming-Chin;Li, Huan-Yi
Contributors:	會計系
Keywords:	Descendant board chair;descendants’ education;tax avoidance;Taiwanese family firms
Date:	2025-03
Issue Date:	2025-04-14 09:24:13 (UTC+8)
Abstract:	We investigate the relationship between internal succession and tax aggressiveness in Taiwanese family firms chaired by descendants. Our findings indicate that descendant family firms are more likely to engage in tax avoidance than non-descendant firms, all else being equal. Furthermore, Taiwanese descendant family firms with successors who have international educational backgrounds are likely to pursue more aggressive corporate tax avoidance strategies. This study reveals that descendant board chairs prioritize tax costs, suggesting that the benefits of tax avoidance outweigh the associated non-tax costs.
Relation:	Asia-Pacific Journal of Accounting & Economics, pp.1-18
Data Type:	article
DOI 連結:	https://doi.org/10.1080/16081625.2025.2479506
DOI:	10.1080/16081625.2025.2479506
Appears in Collections:	[會計學系] 期刊論文

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