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| Title: | 自然人身分轉換為公司法人後的所得稅負影響
The Effect of Status Change on Income Tax Burden: From Individual to Corporate Entity |
| Authors: | 許家華
Xu, Jia-Hua |
| Contributors: | 羅光達
楊子霆
Lo, Kuang-Ta
Yang, Tzu-Ting
許家華
Xu, Jia-Hua |
| Keywords: | 租稅負擔
避稅
身分轉換
綜合所得稅
企業型態
Tax Burden
Tax Avoidance
Status Change
Individual Income Tax
Organizational Form |
| Date: | 2024 |
| Issue Date: | 2024-08-05 14:43:59 (UTC+8) |
| Abstract: | 本文使用2004年至2020年財政資訊中心提供之相關綜合所得稅檔建構出完整的家戶所得稅資料，再結合營業稅籍主檔得出公司資訊，藉此區分出家戶成員中有公司負責人的實驗組，以及家戶中完全沒有負責人的控制組，並運用傾向分數配對法（Propensity Score Matching, PSM）找出相似的實驗組及控制組後，以差異中的差異（Differnce-in-Differences, DID）模型分析家戶設立公司前後共計6個年度的租稅負擔變化，探討是否會因我國個人與營利事業所得稅制度設計上的差異，而存在透過身分轉換來避稅的誘因。
研究結果顯示，實驗組相較於控制組在設立公司後有效稅率會顯著下降，表示其租稅負擔在公司設立後確實會減少，而若根據企業創立的不同性質可發現，資本額低、員工人數少的小規模公司會比大規模公司更容易從事避稅活動。非公開發行公司或是家族企業，因資訊較不透明故能操弄公司內部的租稅規劃政策，導致避稅效果較公開發行公司和非家族企業大，顯示創立何種公司對家戶的避稅行為有所影響。最後，本文調整實驗組的樣本，將公司負責人擔任的期間延長，發現對有效稅率的估計效果仍為負向顯著，結果十分穩健，顯示自然人轉換為公司法人後對其所得稅負有下降的影響。
This paper uses the individual income tax data provided by Fiscal Information Agency from 2004 to 2020 to construct a comprehensive household income tax dataset. Then, we combine the business registration data to obtain company information. After organizing the data, we can divide households into two groups, one for the treatment group which has company representatives and the other for the control group which is without any representatives. After getting the sample of the research, we use propensity score matching (PSM) method to make two groups more similar, and apply the difference-in-differences (DID) model to analyze the effect on tax burden over a six years panel data. The study aims to find whether the differences between the income tax systems would cause individuals tranform to corporate enities to gain more tax benefits.
The empirical results show that the effective tax rate would significantly decrease after starting a company. We also analyze the magnitude of the tax avoidance by distinguishing the nature of the company, finding that a company’s scale and transparency strongly affect tax avoidance behavior due to their ability to manipulate tax policies. Lastly, we find that the effect remains significantly negative when we extend the tenure of the person in charge. It points out that the results are very robust, demonstrating that transforming from an individual to a corporate entity has a significant downward impact on income tax burden. |
| Reference: | 一、中文文獻
吳世英（2012），「租稅、企業組織型態和效率損失」，《經濟論文叢刊》， 40（1），37–71。
林嬌能與許彩蓮（2011），「家族企業與租稅規劃之關聯性」，《會計學報》，4（1），23–49。
連賢明、曾中信、楊子霆、韓幸紋、羅光達（2021），「臺灣財富分配2004－2014：以個人財產登錄資料推估」，《經濟論文叢刊》，49（1），77–130。
黃美祝與楊佩璇（2011），「集團企業與非集團企業避稅程度之比較」，《會計學報》，4（1），1–22。
鄭竹君、劉祈麟（2020），「複雜股權結構與企業避稅之關聯—以我國上市櫃公司為例」，《財稅研究》，49卷6期，34–54。
羅詠傑（2020），《以財產登錄資料推估台灣營利事業財富》，碩士論文，國立政治大學財政學研究所。
二、英文文獻
Chen, S., X. Chen, Q. Cheng and T. Shevlin (2010), “Are Family Firms More Tax Aggressive than Non-Family Firms?” Journal of Financial Economics, 95(1), 41-61.
Desai, M. A. and D. Dharmapala (2009), “Corporate Tax Avoidance and Firm Value,” The Review of Economics and Statistics, 91(3), 537-546.
Egger, P. H., C. Keuschnigg and H. Winner (2009), “Incorporation and Taxation: Theory and Firm-Level Evidence,” CESifo Working Paper No. 2685.
Goolsbee, A. (1998), “Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax,” Journal of Public Economics, 69(1), 143-152.
Goolsbee, A. (2004), “The Impact of the Corporate Income Tax: Evidence from State Organizational Form Data,” Journal of Public Economics, 88(11), 2283-2299.
Mackie‐Mason, J. K. and R. H. Gordon (1997), “How Much Do Taxes Discourage Incorporation?” The Journal of Finance, 52(2), 477-506.
Rosenbaum, P. R., & D. B. Rubin (1983), “The Central Role of the Propensity Score in Observational Studies for Causal Effects,” Biometrika, 70(1), 41-55. |
| Description: | 碩士
國立政治大學
財政學系
111255003 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111255003 |
| Data Type: | thesis |
| Appears in Collections: | [財政學系] 學位論文
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