Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/24945
標題: 企業家族化對財務與課稅所得差異之影響
The Impact of the Family Control on the Book-Tax Difference
作者: 林堯民
Lin, Auo-Ming
關鍵字: 家族企業;Family firms;財務所得;課稅所得;財稅差異;Financial income;Taxable income;Book-tax difference
出版社: 高階經理人碩士在職專班
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摘要: 
本研究以2005年至2008年臺灣上市公司為研究對象,考量企業家族化採用財務所得與租稅所得差異作為租稅規避間的關係,本研究以財稅差異(BTD)作為租稅規避衡量之代理變數,且控制了獲利能力、財務槓桿、虧損扣抵、所得稅抵減、資本密集度、研發費用、投資收益、公司規模及前期財稅差異來檢測家族企業與租稅規避之關係。研究結果為家族企業和財務所得與課稅所得差異呈顯著的負向關係,顯示家族企業較不易進行租稅規避的活動。我國家族企業會基於非稅成本的考量,避免被稽徵機關調帳查核的風險及維護企業的聲譽,較不易進行租稅規避的活動。

Using a sample of listed companies in Taiwan from 2005 to 2008, this study examines the impact of family control on tax aggressiveness. This study uses book-tax difference (BTD) to measure tax aggressiveness and finds that family firms exhibit a strong negative relationship with BTD. The results show that family firms are less tax aggressive than non-family firms. Family firms are more concerned with non-tax costs ,such as potential penalty imposed by regulators and reputation damage, therefore family firms are less tax avoidance.
URI: http://hdl.handle.net/11455/24945
其他識別: U0005-2808201314085000
Appears in Collections:高階經理人碩士在職專班

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