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    题名: 碳排放與租稅規避之關聯
    The Relationship between Carbon Emissions and Tax Avoidance
    作者: 鍾騏;郭振雄;吳靜惠;伍大開;何怡澄
    贡献者: 財政系
    关键词: 碳排放;租稅規避;環境、社會及治理（ESG）
    Carbon emissions;Tax avoidance;ESG
    日期: 2025-06
    上传时间: 2025-09-24 09:38:10 (UTC+8)
    摘要: 有別於過去企業經營著重極大化企業價值為經營目標，近年來環境、社會及治理（Environmental, Social, and Governance; ESG）在我國越來越受到重視。然而，關於環境層面與公司租稅決策之間的關聯，在國內的討論相當有限。本論文分析公司的碳排放對於租稅規避的影響，以2016年至2022年間臺灣上市櫃公司為研究對象，運用固定效果模型進行迴歸分析。研究結果發現公司碳排放量與租稅規避具有正向關係，顯示公司的碳排放減量與承擔租稅負擔兩項目標，採用一致策略；此一發現並未因為採用不同衡量指標以及考慮內生性問題而改變。另外，本研究也發現家族企業及低碳排量的特性得以舒緩碳排放量與租稅規避的正向關係。
    Unlike the traditional focus on maximizing corporate value, Environmental, Social, and Governance (ESG) have become increasingly important in Taiwan in recent years. However, the academic discussion on the relationship between environmental factors and corporate tax planning remains limited. This paper analyzes the impact of carbon emissions on tax avoidance. Using publicly listed companies in Taiwan from 2016 to 2022, a fixed effects model is employed for regression analysis. We find a positive relationship between carbon emissions and tax avoidance, suggesting that companies adopt a consistent strategy in reducing carbon emissions and bearing tax burdens. This finding remains robust even when different measures are used and endogeneity issues are considered. Additionally, we find that family-owned firms and low carbon emissions firms mitigate the positive relationship between carbon emissions and tax avoidance.
    關聯: 證券市場發展季刊, Vol.37, No.2, pp.137-178
    数据类型: article
    DOI 連結: https://doi.org/10.6529/RSFM.202506_37(2).0004
    DOI: 10.6529/RSFM.202506_37(2).0004
    显示于类别:[財政學系] 期刊論文

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