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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/157504


    Title: 個人避稅行為與企業避稅之關連性研究
    Personally Taxaggressive and Corporate Tax Avoidance
    Authors: 何怡澄
    Contributors: 財政系
    Keywords: 本金自益孳息他益;避稅
    other interest oriented from stock trust;tax avoidance
    Date: 2018-03
    Issue Date: 2025-06-23 13:21:52 (UTC+8)
    Abstract: 本研究預計由我國近來相當受到矚目的個人租稅規避手法「本金自益孳息他股票益信託」作為判斷公司董事、經理人以及大股東個人租稅規避的經理人的樣本，並用此樣本去衡量公司租稅規避的可能性。以實證方式檢測會進行個人租稅規避的經理人，是否其經營公司時也會傾向用租稅規避的手段。接著，本研究還針對會進行個人租稅規避的經理人在任前、在任時、離職後的時間差異進行分析，結果顯示會進行個人租稅規避的經理人在任前與離職後，公司租稅規避的情形是否出現差異，再次驗證會進行個人租稅規避的經理人在公司租稅規避中所扮演的角色。並且分析會進行個人租稅規避的經理人在任時是否會為股東帶來利益？本研究的實證分析中，將探討會進行個人租稅規避的經理人與公司價值，以及公司價值與租稅庇護程度有沒有關聯性。以及當會進行個人租稅規避的經理人在任時有租稅規避會比會進行個人租稅規避的經理人不在任時有租稅規避讓公司價值上升幅度的變化，兩項實證分析結果。
    The party interested person of cooperate tax avoidance are director, manager and major shareholder. However, there is a missing link between these people’s personally tax aggressive and cooperation tax avoidance. Recently, because of the different opinions among tax payers and collectors on trust taxations issues in practice, the administrative remedy cases happens. Dispute cases of the type of other interest oriented from stock trust of the trust of securities are in the majority. We have a chance to cross comparison the archive of the court cases, Petition Determine of department of Finance, and other open data. The object is to find the personally tax aggressive behavior of director, manager and major shareholder. Next step this project investigates whether executives who evidence a propensity for personal tax evasion (suspect executives) are associated with tax avoidance at the firm level. Also this project is going to investigate the firm value implications of suspect executive presence and find that increases in tax avoidance are incrementally more valuable for firms that have suspect executives than similar increments made by firms that do not have suspect executives or not?
    Relation: 科技部, MOST105-2410-H004-063, 105.08-106.07
    Data Type: report
    Appears in Collections:[財政學系] 國科會研究計畫

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