政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/139886

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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/139886

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/139886

Title:	員工流動率與非主管員工薪資對公司避稅之影響 The Effects of Employee Turnover and Nonmanagement Employee Salaries on Corporate Tax Avoidance
Authors:	陳明進 Chen, Ming-Chin 李桓伊 Li, Huan-Yi
Contributors:	會計系
Keywords:	員工流動率;員工薪資;公司避稅 employee turnover;nonmanagement employee salary;corporate tax avoidance
Date:	2021-08
Issue Date:	2022-04-12 09:26:25 (UTC+8)
Abstract:	員工人力資本是公司重要的智慧資本，員工流動與員工薪酬一向是公司重要的管理課題，而為了改善公司治理揭露品質並強化企業社會責任，我國上市櫃公司已開始揭露非擔任主管職務之員工薪資資訊。本文探討員工流動率、非主管員工薪資與公司避稅之關聯。本文以2010年到2019年我國上市上櫃公司為研究對象，實證結果顯示，員工流動率愈大之公司，較不會從事租稅規避行為。其次，本文亦發現，非主管之全時員工薪資愈大之公司，較不會從事租稅規避行為。 Employee human capital is a key corporate intellectual asset; thus, employee turnover and salaries are important to corporate human resource management. To strengthen the disclosure of corporate governance information and corporate social responsibility, Taiwanese listed and over-the-counter (OTC) companies are required to disclose information about the salaries of full-time nonmanagement employees. Using the sample of Taiwanese listed and OTC companies from 2010 to 2019, we investigate the relations between employee turnover, salaries of full-time nonmanagement employees, and corporate tax avoidance. We find that firms with higher employee turnover tend to have lower corporate tax avoidance. Further, firms with higher salaries for full-time nonmanagement employees tend to have lower corporate tax avoidance.
Relation:	管理學報, Vol.38, No.2, pp.175-202
Data Type:	article
DOI 連結:	https://doi.org/10.6504/JMBR.202106_38(2).0002
DOI:	10.6504/JMBR.202106_38(2).0002
Appears in Collections:	[會計學系] 期刊論文

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