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dc.contributor.authorLin, Auo-Mingen_US
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dc.description.abstractUsing 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.en_US
dc.description.tableofcontents第一章 緒論 1 第一節 研究動機與背景 1 第二節 研究目的與貢獻 4 第三節 研究架構與流程圖 5 第二章 文獻探討 7 第一節 家族企業與非家族企業的代理問題 7 第二節 租稅規避之成本與效益 10 第三節 家族企業與租稅規避行為之探討 11 第三章 研究假說與研究方法 14 第一節 研究假說 14 第二節 實證模型與變數衡量 15 第四章 實證結果 22 第一節 樣本選取與資料來源 22 第二節 實證結果 24 第五章 結論與建議 30 第一節 研究結論 30 第二節 研究限制及建議 31 參考文獻 32 中文部分 32 西文部分 33zh_TW
dc.subjectFamily firmsen_US
dc.subjectFinancial incomeen_US
dc.subjectTaxable incomeen_US
dc.subjectBook-tax differenceen_US
dc.titleThe Impact of the Family Control on the Book-Tax Differenceen_US
dc.typeThesis and Dissertationzh_TW
item.openairetypeThesis and Dissertation-
item.fulltextno fulltext-
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