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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/111719
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/111719

    Title: 反避稅租稅改革對企業租稅負擔及避稅行為之影響
    The impact of anti - avoidance tax reform on tax burden and tax avoidance
    Authors: 黃竑傑
    Hunag, Hung Chieh
    Contributors: 郭弘卿
    Hunag, Hung Chieh
    Keywords: 反避稅
    Transfer pricing
    Anti-thin capitalization
    Tax treaty
    Date: 2017
    Issue Date: 2017-08-10 09:40:59 (UTC+8)
    Abstract: 過往的國際租稅制度設計著重於避免雙重課稅以消除經貿交流所產生之障礙,然而當今因資訊科技快速發展使得新興商業模式興起,跨國交易手法複雜且創新,此套國際租稅制度已逐漸無法滿足當今新型態稽徵之需求,常造成各國稅捐之流失。因此,國際租稅制度的理念已由過往的避免雙重課稅轉換為現今的避免雙重不課稅,而跨國反避稅風潮也由此而生。我國於跨國反避稅浪潮中亦制定多項反避稅措施,然而其成效如何並未有相關研究文獻作全面性之檢視,因此本文以2002年至2014年台灣上市、上櫃與興櫃公司財務資料探討我國實施多年之反避稅措施對於企業租稅負擔與避稅行為之影響。

    The emergence of international tax system was to reduce the burden of juridical double taxation and increase cross-border transactions. However, the new business model changed by rapid development of science and technology made taxing authorities difficult to define the substance of cross-border transactions. In this case many countries faced the fact of tax erosion, so the objective of international tax system has been changed from the elimination of double taxation to anti-avoidance measures. In order to prevent tax erosion, Taiwan’s government had legislated some anti-avoidance provisions. There is no study that research those anti-avoidance provisions whether have impact on Taiwanese enterprise. This study used Taiwanese financial information from 2002 to 2014 to investigate the tax burden and tax avoidance of enterprise after anti-avoidance provisions had been legislated.

    Empirical results show transfer pricing rules and tax treaties not only increase the tax burden but also decrease the tax avoidance of Taiwanese enterprise. This study find that there is no thin capitalization in Taiwan. At the end, tax treaties which involved limitation-on-benefits can’t increase the tax burden and decrease the tax avoidance of Taiwanese enterprise. Owing to few samples of tax treaties which involved limitation-on-benefits, the empirical result don’t reach the significant level.
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    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0104353035
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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