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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/146392
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/146392


    Title: 高階經理人內部負債與企業稅務規劃
    Executive Inside Debt and Tax Planning
    Authors: 林憶倩
    Lin, I-Chien
    Contributors: 梁嘉紋
    Liang, Jia-Wen
    林憶倩
    Lin, I-Chien
    Keywords: 內部負債
    薪酬
    稅務規劃
    策略聯盟
    連鎖董事
    Inside Debt
    Compensation
    Tax Planning
    Strategic Alliances
    Board Interlock
    Date: 2023
    Issue Date: 2023-08-02 13:24:29 (UTC+8)
    Abstract: 薪酬設計對企業經營方式有極大的影響力,在美國於2006年進行薪酬制度改革後,內部負債對企業營運之影響於近年逐漸受到重視。持有內部負債將使管理階層的風險偏好趨向保守,而過去研究發現稅務規劃為降低企業稅務風險的有效手段,故本研究旨在探討高階管理階層持有內部負債,是否會從事稅務規劃以進行稅務風險管理。實證結果發現,高階管理階層持有內部負債與企業稅務規劃行為呈正向關聯,企業可能聘請稅務產業專家及與低稅公司進行連結,如策略聯盟夥伴關係與董事連結。不論企業可操作之避稅空間多或少,皆不影響研究結論。持有內部負債之高階管理階層會透過稅務規劃,讓企業在進行節稅的同時也兼顧稅務風險。
    Inside debt holdings by managers impact management`s risk appetite to be more risk-averse. Past studies have found that tax planning is an effective means to reduce corporate tax risks. This study aims to explore whether the management with more inside debt holdings is more likely to engage in tax planning for risk management. The empirical evidence suggests that inside debt is positively related to tax planning behavior. The management is more likely to hire tax industry experts and have low tax ties, such as interlocked directorship and strategic alliance with low-tax companies. Additional tests also indicate that the management with inside debt invests in tax planning, regardless of the amount of tax accruals held by the enterprise. Overall, the evidence suggests that the management with more inside debt are more likely to take tax risks into account while saving tax through tax planning.
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    Description: 碩士
    國立政治大學
    會計學系
    110353018
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0110353018
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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