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| 題名: | 內部資訊品質對於租稅規避之影響— 以台灣上市上櫃公司為例
The relationship between internal information quality and tax avoidance: a case study on Taiwan listed company |
| 作者: | 楊承恩
Yang, Cheng-En |
| 貢獻者: | 何怡澄
Ho, Yi-Cheng
楊承恩
Yang, Cheng-En |
| 關鍵詞: | 租稅規避
內部資訊品質
Tax avoidance
Internal information quality |
| 日期: | 2017 |
| 上傳時間: | 2017-08-10 09:42:12 (UTC+8) |
| 摘要: | 在「決策理論」(Decision Theory)中提到，決策所仰賴的資訊品質將影響到決策的品質以及最終結果。而企業的租稅政策是一項極為重要的企業策略，其策略形成的過程中，內部資訊品質扮演了重大的角色。Gallemore and Labro(2015)針對內部資訊品質進一步分析，發現內部資訊品質越佳可提高租稅規避程度。本研究以2005年至2015年台灣上市上櫃公司資料並排除TDR、F股及金融業作為樣本，利用最小平方法分析其內部資訊品質對於租稅規避程度是否存在關聯性。結果顯示只有內部資訊品質指標–財務報表公告速度對於租稅規避程度存在正向關係，故內部資訊除了提高租稅規避程度，同時可降低稅務風險。然而，進一步考量高度不確定的環境及組織分散營運的情況時，內部資訊則無法提昇租稅規避效果。
According to Decision Theory, the quality of information will influence quality of strategies and results. Firm’s tax policy is one of the most important business strategies. Internal information quality plays an indispensable role when firm comes up with the policy. In 2015, Gallemore and Labro analyzed internal information quality and found that corporations with better internal information quality can avoid more taxes.
In my research, I used Taiwan corporate data from 2005 to 2015 as samples and employed announcement speed of financial statement, no internal control weakness and financial statement correct and restatement not due to accounting error as the measures of internal information quality；effective tax rate and book-tax difference as the measures of tax avoidance. Then, I applied OLS to regress tax avoidance on internal information quality. The results suggested that the relationship between internal information quality was positive except internal control weakness and financial statement correct and restatement not due to accounting error and the degree of tax avoidance. High internal information quality not only enhances tax avoidance but also mitigates tax risk. However, it is not effective in highly uncertain environment and geographically dispersed organizations. |
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| 描述: | 碩士
國立政治大學
會計學系
104353109 |
| 資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0104353109 |
| 資料類型: | thesis |
| 顯示於類別: | [會計學系] 學位論文
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