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| Title: | 政府持股對企業租稅規避及稅務風險之影響
The Impact of Government Ownership on Corporate Tax Avoidance and Tax Risk |
| Authors: | 呂斈芃
Lu, Hsueh-Peng |
| Contributors: | 盧聯生
呂斈芃
Lu, Hsueh-Peng |
| Keywords: | 政府持股
政治關聯
租稅規避
稅務風險
Government Ownership
Political Connection
Tax Avoidance
Tax Risk |
| Date: | 2025 |
| Issue Date: | 2025-09-01 14:41:04 (UTC+8) |
| Abstract: | 本研究係針對政府持股對企業租稅規避與稅務風險之關聯性進行實證分析，主要關注政府持股比例是否會影響企業稅負之高低及波動性。本研究以現金有效稅率及有效稅率同時衡量企業進行租稅規避之程度，並以兩者之五年標準差同時衡量稅務風險。研究樣本涵蓋2015 年至2024 年間臺灣之公開發行公司，並排除金融業、TDR、F 股及有缺失值之資料。
整體實證結果傾向支持尋租理論所揭示之現象，即當政府身為企業股東時，企業可能基於稅務風險降低、較容易取得有關未來政策及法令變動之內部資訊，或是利用市場對其有較低資訊透明度要求等因素，而得以採取更有效降低稅負之租稅策略。
This study conducts an empirical analysis on the relationship between government ownership and corporate tax avoidance and tax risk. It primarily investigates whether the extent of government ownership affects the level and volatility of corporate tax burdens. Corporate tax avoidance is measured using both the cash effective tax rate and the effective tax rate, while tax risk is proxied by the five-year standard deviations of these two measures. The research sample covers publicly listed companies in Taiwan from 2015 to 2024, excluding firms in the financial industry, TDRs, F-shares, and those with missing data.
The overall empirical results tend to support the rent-seeking hypothesis. Specifically, when the government acts as a shareholder, the firm may be able to adopt more effective tax-reducing strategies due to lower tax risk, easier access to internal information regarding future policy or regulatory changes, or the market's lower demand for information transparency from such firms. |
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| Description: | 碩士
國立政治大學
會計學系
112353115 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112353115 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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