English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 91280/121421 (75%)
Visitors : 25369906      Online Users : 59
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/76850
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/76850


    Title: 家族企業、租稅規避與企業策略
    Family Firms, Tax Avoidance, and Business Strategy
    Authors: 張凱平
    Chang, Kai Ping
    Contributors: 何怡澄
    Ho, Yi Cheng
    張凱平
    Chang, Kai Ping
    Keywords: 家族企業
    租稅規避
    企業策略
    Family Firms
    Tax Avoidance
    Business Strategy
    Date: 2015
    Issue Date: 2015-07-27 11:20:02 (UTC+8)
    Abstract: 本文之主要目的係探討家族企業與避稅之關聯性、企業策略是否影響家族企業之租稅規避行為及不同企業策略下家族企業與非家族企業避稅程度是否有異。本文以當期有效稅率、財稅差異以及剩餘財稅差異衡量企業之租稅規避,而企業策略係參照Miles and Snow (1978, 2003)所提出之策略類型進行分類,計算企業之策略分數並將企業分類為防禦者、分析者及前瞻者。研究對象為2002至2013之上市櫃公司,並排除產業性質特殊之金融業公司。實證結果發現家族企業之租稅規避程度高於非家族企業,前瞻者之企業策略會使家族企業之租稅規避程度上升,前瞻者中之家族企業避稅程度方高於非家族企業,防禦者之家族企業則無,顯示前瞻者擁有較多租稅規避機會及承擔風險之特性對於家族企業租稅規避行為有所影響。
    The main purpose of this study is to examine the association between family firms and tax avoidance, to investigate whether business strategies influence the tax avoidance activities of family firms, and to find out whether the level of tax avoidance is different between family firms and non-family firms in different business strategies. Current effective tax rates, book-tax differences, and residual book-tax differences are employed to capture tax avoidance activities. This study uses Miles and Snow’s 1978 and 2003 organizational strategy typology to proxy business strategies; compute strategy score; and classify firms to Defenders, Analyzers, and Prospectors. The research samples consist domestic listed firms for the period 2002 - 2013, and the firms in the financial industry are excluded due to theirs characteristics. The empirical results show that family firms avoid more taxes than their non-family counterparts, the strategic type of Prospectors rises the level of tax avoidance of family firms significantly, the family firms in Prospectors avoid more taxes than non-family firms in Prospectors and the family firms in Defenders don’t avoid more taxes than non-family firms in Defenders. The empirical results represent that the tax avoidance of family firms is influenced by Prospectors’ characteristic of having tax-planning opportunities and embracing risk.
    Reference: 呂佳玲與林基煌,2008,家族企業公司治理、併購策略與績效之探討,亞太經濟管理評論,第11卷第2期:107–134。
    李永全與馬黛,2006,台灣家族公司負債融資成本之研究,管理評論,第25卷第3期:69–91。
    余欣怡,2011,家族企業與避稅,國立中正大學會計與資訊科技學系未出版碩士論文。
    林嬋娟與張哲嘉,2009,董監事異常變動、家族企業與企業舞弊之關聯性,會計評論,第48期:1–33。
    林嬌能與許彩蓮,2011,家族企業與租稅規劃之關聯性,會計學報,第4卷第1期(11 月):23–49。
    陳明進、蔡麗雯,2006,財稅所得差異決定因素及課稅所得推估之研究,管理學報,第23卷第6期:739–763。
    馬黛與李永全,2008,家族控制對負債融資決策的影響—以台灣為例,臺大管理論叢,第18卷第2期:133–170。
    黃美祝,2010,財稅差異金額大小對國稅局選案查核之影響,會計評論,第50期(1 月):23–55。
    黃詩硯,2013,家族企業、董事會特性與租稅規避之關係,國立中興大學會計系未出版碩士論文。
    湯麗芬,2010,家族企業特質與盈餘品質之關聯性,當代會計,第十一卷專刊(12月):371–410。
    葉銀華,1998,家族控股集團與股票報酬共變性之實證研究,臺大管理論叢,第9卷第1期(12月):25–49。
    葉銀華,1999,家族控股集團、核心企業與報酬互動之研究—台灣與香港證券市場之比較,管理評論,第18卷第2期(5月):59–86。
    謝德宗、林建甫、吳孟道、呂帛晏、彭思遠、林珮君、許佑舟及洪毓鎂,2011,促進台灣資本市場國際化之研究,台灣證券交易所 99 年度委託研究計畫。
    龔洺弘,2013,家族企業與非家族企業租稅規避行為之探討,國立中興大學會計系未出版碩士論文。
    Allingham, M., Sandmo, A., 1972. Income tax evasion: a theoretical analysis. Journal of Public Economics 1: 323–338.
    Bentley, Kathleen. 2012. Antecedents to financial statement misreporting: The influence of organizational business strategy, ethical culture and climate. Doctoral dissertation, Texas A&M University.
    Bentley, K. A., T. C. Omer, and N. Y. Sharp. 2013. Business strategy, audit fees and financial reporting irregularities. Contemporary Accounting Research 30 (2): 780–817.
    Berrone, P., Cruz, C., and Gomez-Mejia, L. 2012. Socioemotional wealth in family firms: Theoretical dimensions, assessment approaches, and agenda for future research. Family Business Review 25 (3): 258–279.
    Casson, M., 1999. The economics of family firms. Scandinavia Economic History Review 4: 10–23.
    Chen, S., Chen, X., Cheng, Q., 2008. Do family firms provide more or less voluntary disclosure?. Journal of Accounting Research 46: 499–536.
    Chen, S., Chen, X., Cheng, Q., Shevlin, T., 2010. Are family firms more tax aggressive than non-family firms? Journal of Financial Economics 95, 41–61.
    Cheng, Q., Warfield, T., 2005. Equity incentives and earnings management. The Accounting Review 80, 441–476.
    Claessens, S., S. Djankov, and L. H. P. Lang. 2000. The separation of ownership and control in East Asia corporations. Journal of Financial Economics 58 (1-2): 81–112.
    Cloyd, C. B., L. F. Mills, and C. D. Weaver. 2003. Firm valuation effects of the expatriation of U.S. corporations to tax-haven countries. Journal of the American Taxation Association 25: 87–109.
    Cubbin, J., and D. Leech. 1983. The Effect of shareholding dispersion on the degree of control in British companies: theory and measurement. The Economic Journal 93: 351–369.
    Desai, M., Dharmapala, D., 2004. Earnings management and corporate tax shelters. Working paper. Harvard University.
    Desai, M. and Dharmapala, D., 2006. Corporate tax avoidance and high powered incentives. Journal of Financial Economics 79 (January) : 145–179.
    Desai, M. and Dharmapala, D., 2009. Corporate tax avoidance and firm value. The Review of Economics and Statistics 91 (August): 537–546.
    Desai, M., Dyck, I., Zingales, L., 2007. Theft and taxes. Journal of Financial Economics 84: 591–623.
    Desai, M. A., and J. R. Hines. 2002. Expectations and expatriations: tracing the causes and consequences of corporate inversions. National Tax Journal 55: 409–440.
    Dunbar, A. E., and Phillips, J. D. 2001. The outsourcing of corporate tax function activities. Journal of the American Taxation Association 23(2): 35–49.
    Dyreng, S., M. Hanlon, and E. Maydew. 2008. Long-run corporate tax avoidance. The Accounting Review 83 (January): 61–82.
    Dyreng, S., M. Hanlon, and E. Maydew. 2010. The effects of executives on corporate tax avoidance. The Accounting Review 85 (4): 1163–1189.
    Graham, John R., and Alan Tucker. 2006. Tax Shelters and Corporate Debt Policy. Journal of Financial Economics 81: 563–594.
    Gupta, S., and K. Newberry. 1997. Determinants of the variability in corporate effective tax rates: evidence from longitudinal data. Journal of Accounting and Public Policy 16: 1–34.
    Hairul Azlan Annuar, Ibrahim Aramide Salihu, and Siti Normala Sheikh Obid. 2014. Corporate ownership, governance and tax avoidance: An interactive effects. Procedia - Social and Behavioral Sciences 164: 150 – 160.
    Hanlon, M., and G. Krishnan. 2006. Do auditors use information reflected in book-tax differences? Working paper, University of Michigan.
    Hanlon, M., and J. Slemrod. 2009. What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics 93: 126–141.
    Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and
    Economics 50 (December): 127–178.
    Higgins, D., Omer, T., & Phillips, J. 2014. The Influence of a Firm’s Business Strategy on its Tax Aggressiveness. Contemporary Accounting Research XX: 1–29.
    Ittner, C. D., Larcker, D. F., and Rajan, M. V. 1997. The choice of performance measures in annual bonus contracts. Accounting Review 72 (April): 231–255.
    Jensen, M., Meckling, W., 1976. Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3: 305–360.
    Jeong-Bon Kim, Yinghua Li, and Liandong Zhang. 2011. Corporate tax avoidance and stock price crash risk: Firm-level analysis. Journal of Financial Economics 100: 639–662.
    Joos, P., Leone, A., Zimmerman, J., 2003. Selecting CEOs: matching the person to the job. Working paper. University of Rochester.
    La Porta, R., F. López-de-Silanes, and A. Shleifer. 1999. Corporate ownership around the world. Journal of Finance 54 (2): 471–517.
    Manzon, G., and Plesko, G. 2002. The relation between financial and tax reporting measures of income. Tax Law Review 55: 175–214.
    Mills, L. F. 1998. Book-tax differences and internal revenue service adjustments. Journal of Accounting Research 36 (Autumn): 343–356.
    Mills, L. and R. Sansing. 2000. Strategic tax and financial reporting decisions: Theory and evidence. Contemporary Accounting Research 17 (Spring): 85–106.
    Miles, R. E., and C. C. Snow. 2003. Organizational strategy, structure, and process. Stanford, CA: Stanford University Press.
    Miles, R. E., C. C. Snow, A. D. Meyer, and H. J. Coleman, Jr. 1978. Organizational Strategy, Structure, and Process. The Academy of Management Review 33 (July): 546–562.
    Pei-Hui Hsu, Jared Moore, and Donald Neubaum. 2014. Tax Avoidance, Financial Experts on the Board, and Business Strategy. Working Paper, California State University, East Bay.
    Phillips, J. 2003. Corporate tax planning effectiveness: The role of compensation-based incentives. The Accounting Review 78 (3): 847–874.
    Rego, S. O. 2003. Tax-avoidance activities of U.S. multinational corporations. Contemporary Accounting Research 20: 805–833.
    Scholes, M., M. Wolfson, M. Erickson, E. Maydew and T. Shevlin. 2005. Taxes and business strategy: A planning approach. 3rd edition. New Jersey: Pearson Prentice Hall.
    Shackelford, D., and Shevlin, T., 2001. Empirical tax research in accounting. Journal of Accounting and Economics 31: 321–387.
    Slemrod, J., 2004. The economics of corporate tax selfishness. National Tax Journal 57: 877–899.
    T. Steijvers, M. Niskanen. 2014. Tax aggressiveness in private family firms: An agency perspective. Journal of Family Business Strategy 5: 347–357.
    Xiaohang Wang. 2011. Tax Avoidance, Corporate Transparency, and Firm Value. 2011. American Accounting Association Annual Meeting - Tax Concurrent Sessions.
    Zimmerman, J. 1983. Taxes and firm size. Journal of Accounting and Economics 5: 119–149.
    Description: 碩士
    國立政治大學
    會計研究所
    102353102
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0102353102
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    File SizeFormat
    310201.pdf1319KbAdobe PDF0View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback