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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/119257

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/119257

Title:	現金減資與租稅規避 Capital reduction by cash and tax avoidance
Authors:	胡庭瑄 Hu, Ting-Hsuan
Contributors:	何怡澄胡庭瑄 Hu, Ting-Hsuan
Keywords:	租稅規避現金減資庫藏股減資
Date:	2018
Issue Date:	2018-08-07 17:21:36 (UTC+8)
Abstract:	本研究探討現金減資與租稅規避之關聯。本研究以台灣2007年至2016年上市櫃公司共11,315筆觀察值作為研究對象，從支付政策角度出發，由於現金減資較發放現金股利享有節稅效果，本研究欲探討會顧及股東租稅利益之公司，是否也會為自身租稅利益著想，而有較高程度的租稅規避行為。而為了解決現金減資所造成之內因選組偏誤，本研究採用兩階段因果效應模型，也同時檢驗公司實行現金減資之決定因素。實證結果發現有實行現金減資之公司，租稅規避程度較高；而規模大、現金餘額多的公司較有可能實行現金減資。額外測試發現有實行庫藏股減資之公司，租稅規避程度也較高，兩種減資方式都與公司租稅規避呈顯著正向關係。
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Description:	碩士國立政治大學會計學系 105353105
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0105353105
Data Type:	thesis
DOI:	10.6814/THE.NCCU.ACCT.037.2018.F07
Appears in Collections:	[會計學系] 學位論文

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