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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/111437


    Title: 企業不端行為與避稅天堂的關聯
    Corporate wrongdoing and tax havens
    Authors: 張瑋芩
    Chang, Wei Chin
    Contributors: 蘇威傑
    張瑋芩
    Chang, Wei Chin
    Keywords: 企業不端行為
    勞資關係不端行為
    企業犯罪
    企業使用避稅天堂
    Corporate wrongdoing
    Labor related misbehavior
    Illegal corporate behavior
    Offshore companies in tax havens
    Date: 2017
    Issue Date: 2017-07-31 10:55:20 (UTC+8)
    Abstract: 隨著2016年巴拿馬文件(Panama Paper)的曝光，社會對避稅天堂的關注度在此時達到高峰。由於使用避稅天堂是一種法律及道德上處於灰色地帶的商業手段，因此本研究欲探討是否具有不端行為的企業會較容易使用避稅天堂。過去研究指出，一間具有不端行為而導致形象轉為負面的企業，會因此失去商譽、銷售下跌或失去合作夥伴等。而為了挽救上述影響所帶來的損失，有過不端行為的企業有較高機會再次利用具有爭議性的方法來彌補虧損。由於避稅天堂通常具有低稅率或完全免稅的特徵，也具有極高的資訊隱蔽性，因此面臨經營困難的企業可以容易利用避稅天堂來降低交易成本，如匯集資金、避稅，甚至用來隱藏賄賂等不法行為。
    本研究採用台灣上市公司做為樣本，進行量化實證分析，結果顯示，企業不端行為件數、勞資關係不端行為件數及企業犯罪件數皆與企業到避稅天堂設立的子公司數呈現正向關係。曾具有勞資關係不端行為的企業，設立在避稅天堂的子公司數愈多，尤其是經主管機關處以罰鍰的企業，與避稅天堂的關聯性也愈高。
    The public’s concern about tax havens has peaked as the leak of “Panama Papers.” Since setting up subsidiaries in tax havens is an ethically dubious and controversial business practice, this study would like to examine whether there is a relationship between corporate wrongdoing and the usage of tax havens. Prior studies have shown that corporate wrongdoing would lead to impairment in goodwill, reduction in sales or losing partnership. In order to recover from the losses occur from the effects mentioned above, companies would have a higher incentive to involve in controversial behaviors. Tax haven, with its unique characteristic such as extremely low tax rate or tax free, and a high degree of concealment regarding sharing information with other governments, enables companies to avoid some market transaction costs and gives them an opportunity to easily pool money, evade tax, and even hide illegal conducts such as bribery. This study uses a quantitative method to investigate on listed companies in Taiwan. The result shows that the amount of corporate wrongdoing, labor related misbehavior and illegal corporate behavior all have a positive relationship with the possibility that corporates use tax haven. Also, corporates, which have past records in labor related dispute, tend to set up more subsidiaries in tax havens; especially those fined by the authorities.
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    【中文部分】
    1. 天下雜誌（2015）。「海外藏錢 蘋果第一名」。2017年2月10日，取自
    http://www.cw.com.tw/article/articleLogin.action?id=5071741
    2. 天下雜誌（2016）。「兩張圖看懂反避稅條款」。2017年2月10日，取自
    http://www.cw.com.tw/article/articleLogin.action?id=5077398
    3. 杜易寰、陳煒林、陳一姍（2016）。「巴拿馬文件獨家調查 ／2725家離岸公司背後」。天下雜誌，第540期，2017年2月10日，取自http://www.cw.com.tw/article/articleLogin.action?id=5075582
    4. 林燦澤（2015）。「宏達電更新財測案 記缺失一次」。2017年2月10日，取自http://www.chinatimes.com/newspapers/20150623000242-260210
    5. 林嘉焜（2016）。「反避稅修法趨勢與資金管理」。2017年2月10日，取自http://news.cnyes.com/news/id/2167903
    6. 林潔玲（2017）。「反避稅條款上路…只欠東風」。經濟日報，2017年2月10日，取自https://udn.com/news/story/7243/2254028
    7. 林昭儀、陳一姍（2014）。「國庫十年流失三千億？」。天下雜誌，第540期，2017年2月12日，取自http://www.cw.com.tw/article/article.action?id=5055451
    8. 賀桂芬（2014）。「47國聯手 撬開富豪的祕密帳戶」。天下雜誌，第547期，2017年2月10日，取自http://www.cw.com.tw/article/articleLogin.action?id=5058081
    9. 楊芙宜（2015）。「星巴克、飛雅特涉避稅 歐盟各追繳11億」。自由時報，2017年2月10日，取自http://news.ltn.com.tw/news/world/breakingnews/1483227
    10. 蕭富元（2013）。「把企業海外避稅追回來」。天下雜誌，第537期，2017年2月10日，取自http://www.cw.com.tw/article/articleLogin.action?id=5054519
    Description: 碩士
    國立政治大學
    國際經營與貿易學系
    104351031
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0104351031
    Data Type: thesis
    Appears in Collections:[國際經營與貿易學系 ] 學位論文

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