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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/130613

    Title: 企業策略、政治關聯與稅務風險
    Business Strategy, Corporate Political Connections, and Tax Risk
    Authors: 陳妍君
    Chen, Yan-Jyun
    Contributors: 何怡澄

    Chen, Yan-Jyun
    Keywords: 稅務風險
    Tax risk
    Business strategy
    Corporate political connections
    Date: 2020
    Issue Date: 2020-07-01 13:54:59 (UTC+8)
    Abstract: 本篇研究目標為企業策略、政治關聯與稅務風險的關聯性,以 1999 年至 2013 年間臺灣的上市櫃公司為研究對象,參考 Miles and Snow (1978, 2003) 的策略分類法,將企業分為穩健者、分析者及先驅者三種類型,並將政治關聯變數依政治影響力逐漸累加,藉此探討不同政治關聯分類與不同企業策略型態之交互作用對未來稅務風險的影響。

    This paper investigates the relationship between business strategies, corporate political connection, and tax risk, using the listed company in Taiwan from 1999 to 2013. Using Miles and Snow's (1978, 2003) theoretical business strategy framework, we separate our sample into Defender, Analyzer, and Prospectors strategy types, and gradually accumulates corporate political connection variables according to their political influence. We then examine whether the association between different strategy types and tax risk differ across different corporate political connections.

    The empirical results show that: first, the relation between Defenders and tax risks are not significant. On the other hand, Prospectors are positively related to tax risk, suggest that Prospectors not only engage in more tax avoidance but do so in more risky, uncertain ways (Higgins et al., 2015). Second, the relationship between corporate political connections and tax risks are not significant. Third, corporate political connections can reduce the tax risks of Prospectors by bringing lower detection risk and obtaining critical information regarding future changes in tax codes or the strictness of tax enforcement (Dyreng et al., 2019).

    The empirical results of the instrumental variable method also show that after solving the endogenous problem, even if the definition of corporate political connections is extended to cover all government positions, the members of the company ’s board of directors still can reduce the tax risk of the Prospectors, indicating that establishing political connections is also a kind of business strategies. By selecting people with political influence as the company ’s board of directors, supervisors, or independent directors, the tax risk of the enterprise can be reduced.
    Reference: 丁翎育,2017,政治關聯與租稅規避,政治大學會計學研究所未出版碩士論文。
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    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0106255012
    Data Type: thesis
    DOI: 10.6814/NCCU202000530
    Appears in Collections:[財政學系] 學位論文

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