本研究利用民國89年及90年台灣營利事業所得稅申報及查核資料來檢視企業財稅差異大小與國稅局選案查核間之關係，並探討財稅差異較大之企業是否會被國稅局偵測出更多之低報稅額。實證結果顯示財稅差異愈大之企業，國稅局愈會合理懷疑該企業有進行盈餘管理或租稅管理行為，故對於財稅差異愈大之企業會施以較高的查核率，並且可從中偵查出更多的低報稅額。藉由本文結果企業將可瞭解將財稅差異金額擴大雖可美化公司帳面盈餘並可節省稅負，但此舉是需要付出代價的。因此本文結果對於目前持續從事盈餘管理及租稅管理之企業而言應能有所警惕。 This study uses 2000 and 2001 Taiwan’s business income tax returns data to examine the effect of firms’ book-tax differences on the audit probabilities of tax authority, and to investigate the relationship between firms’ book-tax differences and the magnitude of the detected underreported tax liabilities. The empirical results reveal that the more book income exceeds taxable income, the more evidence that the tax authority may have against the firms with aggressive tax reporting. Therefore, this study finds that the audit probabilities of tax authority increase as book-tax differences of firms increase. And conditional on being selected for audit, firms with larger book-tax differences are more likely to have detected understatements of tax liability. This study provides evidences that firms cannot costlessly maximize financial reporting benefits and tax savings independently. Therefore, the results of this study may be used to warn firms from engaging in aggressive financial and tax reporting.
會計評論, 50,23-55頁 International Journal of Accounting Studies