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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/157486


    Title: 企業避稅程度、投資效率與同儕競爭—以台灣半導體上市櫃公司為例
    Tax Avoidance, Investment Efficiency, and Peer Competition: Evidence from Listed Semiconductor Companies in Taiwan
    Authors: 黃智聰
    Contributors: 財政系
    Keywords: 企業避稅;投資效率;同儕競爭;動態追蹤空間GMM模型;臺灣半導體產業
    Enterprise tax avoidance;investment efficiency;peer competition;dynamic panel spatial GMM model;Taiwan Semi-Conductor Industry
    Date: 2023-07
    Issue Date: 2025-06-23 13:21:25 (UTC+8)
    Abstract: 本研究計畫為一兩年期計畫。第一年計畫為企業的避稅程度與同儕競爭，第二年計畫則是著重於在考量企業同儕競爭的情況下，研究企業避稅程度對投資效率的影響。此兩年期研究計畫中都以2012~2020年台灣半導體業的上市與上櫃公司為研究對象，並採用GMM估計式來建立動態追蹤空間計量模型。因此，本研究計畫的執行，有助於學術界對這兩議題有更深入的瞭解，亦可為各國政府或產業經營者於未來在思考此兩議題時提供另一個視角。
    Relation: 科技部, MOST111-2410-H004-174, 111.08-112.07
    Data Type: report
    Appears in Collections:[財政學系] 國科會研究計畫

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