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| Title: | 企業捐贈與租稅規避關聯性研究
Corporate giving and tax avidance |
| Authors: | 蔡怡萱
Tsai, Yi Shuan |
| Contributors: | 何怡澄
郭振雄
Ho, Yi Cheng
Kuo, Jenn Shyong
蔡怡萱
Tsai, Yi Shuan |
| Keywords: | 企業捐贈
捐贈關係人
租稅規避
非營利組織
Corporate donations
Donations to related parties
Tax avoidance
Non-profit organizations |
| Date: | 2017 |
| Issue Date: | 2018-04-09 15:39:01 (UTC+8) |
| Abstract: | 本論文探討企業捐贈與其租稅規避的關聯性。透過蒐集台灣公開發行以上公司在2013至2015年對外公告的捐贈情況與對象，分析捐贈企業相較於無捐贈企業的租稅規避差異程度，並透過企業決策、受贈者的組織類型與特性，以及企業與受贈對象關係三部分，探討捐贈企業與受贈者間關係與企業避稅行為關聯性。實證結果發現，捐贈給關係人之企業具有較高的租稅規避傾向；進一步將受贈對象依組織類型分類，發現企業捐贈財團法人基金會及公益信託時，企業有較高的租稅規避情況。此外，企業的捐贈對象數、企業的董事會席規模、受贈者的財產總額及活動數，與捐贈企業的租稅規避呈現顯著正向關係。
This study aims primarily to examine the association between corporate donation and tax avoidance. We collect publicly available data of the corporate donations made by publicly traded companies in Taiwan between 2013 and 2015, and analyze the extents of tax avoidance between corporations that donate and those that do not. This study focuses on three aspects: corporate decision on the donation, the organization types and features of the recipient, and the relation between the donor and recipient. The empirical results show that corporations that donate to related parties are more likely to avoid tax, especially those that donate to foundations and charitable trusts. In addition, positive relationships were found between tax avoidance and three variables: the number of recipients, the size of the board of directors, and the amount of properties and activities held by the recipient. |
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| Description: | 碩士
國立政治大學
會計學系
104353102 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0104353102 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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