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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/81459


    Title: 企業社會責任、生產決策及逃漏稅
    Corporate Social Responsibility,Production Decision and Tax Evasion
    Authors: 陳琳方
    Contributors: 翁堃嵐
    陳琳方
    Keywords: 企業社會責任
    中立性
    可分性
    生產決策
    逃漏稅決策
    短視
    具遠見的理性廠商
    Date: 2016
    Issue Date: 2016-03-01 10:26:33 (UTC+8)
    Abstract: 在現有探討逃漏稅經濟體系下利潤稅的中立性的文獻當中,大多將焦點著重在廠商的逃漏稅決策與生產決策這二項變數的可分性(separability) 以及獨立性 (independency),而忽略了現實上廠商的生產活動中,除了生產決策和逃漏稅決策外,還有其他的活動。當這些其他的活動同時與上述的兩種活動產生連動時,則傳統文獻所獲致的一些結果可能無法成立,換言之,利潤稅將不必然是中立性的稅制、廠商的生產決策與逃漏稅決策間也可能不具可分性或是獨立性。有鑒於此,本論文乃以Wang and Conant (1988) 以及Yaniv (1995) 的模型設定(簡稱W-C-Y 模型)為基礎,建立了一個包含企業社會責任(corporate social responsibility,CSR) 活動的廠商逃漏稅模型,探討利潤稅的中立性以及廠商的生產決策與逃漏稅決策間的可分性問題。文中將模型的設定分為兩大方向,其一假設廠商為短視者,也就是說,廠商不會將從事逃漏稅活動所造成的負面效果納入考量;其二假設廠商為具有遠見的理性廠商,在作決策時會考量到當逃漏稅被稽徵機關發現後對其商業形象會產生的負面影響。研究顯示:當廠商為短視近利者,利潤稅的中立性以及逃漏稅決策與生產決策的可分性仍然會成立;然而,當廠商屬於具遠見者時,則利潤稅中立性以及逃漏稅決策與生產決策的可分性將不再成立。
    Reference: 胡憲倫,許家偉與蒲彥穎 (2006),「策略的企業社會責任:企業永續發展的新課題」,《應用倫理研究通訊》,40,37-50頁。
    翁堃嵐與吳家恩 (2009),《查核不確定下廠商之生產與逃漏決策》,台北大學經濟學研究所《經濟研究》,第45卷第1期,1-9頁。
    翁堃嵐與王伊君,(2012),〈公司稅的中立性與逃漏稅行為〉,《社會科學論叢》,第6卷第1期,1-14頁。
    Allingham, M. G. and A. Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis,” Journal of Public Economics, 1, 323-338.
    Alves, C. and L. Santos-Pinto (2008), “A Theory of Corporate Social Responsibility in Oligopolistic Markets,” Working Paper, Department of Economics, University of Lausanne
    Beck, P. J., and W.O. Jung (1989), “Taxpayer Compliance under Uncertainty,” Journal of Accounting and Public Policy, 8, 1–27.
    Bhattacharya, C.B. and S.Sen (2004), “Doing Better at Doing good: When, Why, and How Consumer Respond to Corporate Social Initiatives,” California Management Review, 47(1), 9–24.
    Berens,G., Cees B. M. van Riel, and J. van Rekom (2007), “The CSR-Quality Trade-Off: When Can Corporate Social Responsibility and Corporate Ability Compensate,”Journal of Business Ethics, 74, 233-252.
    Fleishman–Hillard and the National Consumers League. 2007. “Rethinking Corporate Social Responsibility.” http: // fleishmanhillard.com/wp-content/uploads/2007/05 /csr_white_paper.pdf.
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    McWilliams, Abagail, Donald S. Siegel, and Patrick W.Wright. (2006), “Corporate Social Responsibility: Strategic Implications.” Journal of Management Studies 43 (1): 1–18.
    Ramasamy, B., M.C. H. Yeung, and A.K. M. Au (2010), “Consumer Support for Corporate Social Responsibility (CSR): The Role of Religion and Values,” Journal of Business Ethics, 91, 61–72.
    Scotchmer, S. and J. Slemrod, (1989),"Randomness in Tax Enforcement," Journal of Public Economics, 38, 17-32.
    The Economist. 2008. “Just Good Business: A Survey of Corporate Social Responsibility.” The Economist. January 19.
    Ueng, K.L.G. and C. J. Wu (2009), “A Note on the Neutrality of Profit Taxes and Tax Compliance with Uncertain Detection,” Economics Bulletin, 29 (1), 312-319.
    Wang, L. F. S. and J. L. Conant (1988), “Corporate Tax Evasion and Output Decision of the Uncertain Monopolist,”National Tax Journal, 41, 579-582.
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    Description: 碩士
    國立政治大學
    財政學系
    102255007
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0102255007
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

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