Please use this identifier to cite or link to this item:
標題: 企業社會責任與租稅規避之關聯性
Corporate Social Responsibility and Tax Aggressiveness
作者: Che-An Li
關鍵字: corporate social responsibility;企業社會責任
引用: 參考文獻 中文部分 施欣怡,2013,企業社會責任與員工幸福感之關聯性研究,國立中山大學人力資源管理研究所碩士論文。 楊台寧、許淑雅,2008,企業社會責任對組織認同之相關性研究,華東理工大學學報,140-148。 高宜凡,2009第五屆遠見CSR企業社會責任獎。遠見雜誌3月號,78-115。 高宜凡、呂愛麗,2010第六屆遠見CSR企業社會責任獎。遠見雜誌3月號,78-119。 黃舒綺,1999,海外直接投資企業與國際性租稅規劃,國立中興大學企業管理學研究所碩士論文。 黃美祝,2010,財稅差異金額大小對國稅局選案查核之影響 ,會計評論,第 50期,23-55 頁。 許彩蓮,2010,家族企業與租稅規劃之相關性,逢甲大學會計學研究所碩士論文。 陳世宗,2009,企業價值與經營績效之評估,財團法人中華民國會計研究發展基金會。 陳明進,2003,我國租稅優惠對營利事業租稅負擔之影響,管理評論,第22卷第1期,頁127-151。 吳德豐、徐麗珍、李潤之、吳金終,2010,公司稅務治理與規劃-管理風險,創造價值,財團法人資誠教育基金會。 洪東煒、羅正忠,2009,關係企業移轉訂價之實證研究-以台灣半導體上市公司為例,國立高雄應用科技大學商務經營研究所。 林嬌能與許彩蓮,2011,家族企業與租稅規劃之關聯性,會計學抱,第三卷第1期,頁23-49。 林世銘與楊朝旭,1994,上市公司營利事業所得稅負擔之研究,財稅研究,第26卷第6期,頁34-52。 黃詩硯,2013,家族企業、董事會特性與租稅規避之關係,國立中興大學會計學系研究所碩士論文。 龔洺弘,2013,家族企業與非家族企業租稅規避行為之探討,國立中興大學會計學系研究所碩士論文。 西文部分 Ahmed, A.S, S.Duellman. Managerial Overconfidence and Accounting Conservatism. Journal of Accounting Research 51(1):1-30 Avi‐Yonah, R.S. 2008. Corporate social responsibility and strategic tax behavior, in Schön, W. (Ed.), Tax and Corporate Governance, Springer‐Verlag, Berlin and Heidelberg. Bebbington, J., C. Larrinaga, and J.M. Moneva.2008. Corporate social reporting and reputation risk management. Accounting, Auditing and Accountability Journal 21(3):337-61 Becchetti, L., R. Ciciretti, and I. Hasan. 2007. Corporate Social Responsibility and Shareholder's Value: An Event Study Analysis. Working Paper No. 2007-6, Federal Reserve Bank of Atlanta. Benezra, K. 1996. Cause and effect marketing: Cause to not leave home without it. Fund Raising Management. Brandweek 37(17): 38-40. Bettencourt, L. A. 2004. Change-oriented organizational citizenship behaviors: The direct and moderating influence of goal orientation. Journal of Retailing 80(3):165-180. Bowen, H. R. 1953. Social responsibilities of businessman. New York. Harper and Row. Bowman, E.H. and M. Haire.1975. A Strategic Posture toward Corporate Social Responsibility. California Management Review 18(2): 49–58. Bragdon, J. and J. Marlin.1972. Is Pollution Profitable? Risk Management 19(4): 9–18. Bromiley, P., and A. Marcus.1989.The Deterrent to Dubious Corporate Behavior: Profitability, Probability and Safety Recalls. Strategic Management Journal 10(3): 233-250. Carroll, A. B. 1979. A Three-Dimensional Conceptual Model of Corporate Performance. Academy of Management Review 4(4): 497–505. Carroll, A. B .1991. The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders. Business Horizons 34(4): 39-48 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. Cheng, C.S.A, H. H. Huang, Y. Li, and J. Stanfield. The effect of hedge fund activism on corporate tax avoidance. Accounting Review 87(5):1493-1526.. Chyz, J. A. 2010. Personally tax aggressive managers and Firm Level Tax Avoidance. Journal of Accounting and Economics 56(2): 311-328. Cooper, M., and M. Knittel. 2010. The implications of tax asymmetry for U.S. corporations. National Tax Journal 63 (1): 33–62. Davis, Keith.1960.Can Business Afford to Ignore Social responsibilities? California Management Review 2(3): 70–76. DeFond, M. L., and K. R. Subramanyam.1998. Auditor Changes and Discretionary Accruals. Journal of Accounting and Economics 14(2):347-374. Desai, M.A., and D. Dharmapala.2006. Corporate Tax Avoidance and High-Powered Incentives. Journal of Financial Economics 79(1): 145-179. Desai, M.A, and D.Dharmapala.2009. Corporate Tax Avoidance and Firm Value. The Review of Economic and Statistics 91(3):537-546 Desai, M. A., A. Dyck, and L. Zingales.2007. Theft and taxes. Journal of Financial Economics 84(3): 591-623. Erle, B.2008. Tax risk management and board responsibility. In:Schon, W.(Ed), Tax and Corporate Governance. Springer-Verlag, Berlin, Heidelberg: 205-220. Fombrun, C. and M. Shanley.1990. What's in a name? Reputation Building and Corporate Strategy. Academy of Management Journal 33:233-258. Frank, M., L. Lynch, and S. Rego.2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review 84(2): 467 -496. Frederick, W.C. 1987. Theories of corporate social performance. In Sethi, S.P. and Falbe, C. (Eds), Business and Society: Dimensions of Conflict and Cooperation. New York: Lexington Books: 142–161. Freedman, J. 2003. Tax and Corporate Responsibility. Tax Journal 695 (2): 1-4. Friedman, M. 1970. A Friedman Doctrine: The social responsibility of business is to increase its profit. The New York Times Magazine, September 13(32-33): 122-124. Freise, A., S. Link, and S. Mayer.2008. Taxation and corporate governance – the state of the art. In W. Schön, ed. Tax and Corporate Governance. Berlin Heidelberg: 357-425 Gilders, F., J. Taylor, G. Richardson, and M. Walpole.2004. Understanding Taxation Law:An Interactive Approach, second ed. LexisNexis Butterworths, Sydney, NSW. Graham, J.R. and A. L. Tucker. 2006. Tax Shelters and Corporate Debt Policy. Journal of Financial Econmics 81(3):563-594. Graves, S. B. and Waddock, S. A.1994. Institutional Owners and Corporate Social Performance. Academy of Management Journal, 37(4): 1034-1046. Gray, R., R. Kouhy, and S. Lavers.1995. Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal 8(2): 47-77. Guenther, D. 1994. Earnings Management in response to corporate tax rate changes. Evidence from the 1986 tax reform act. The Accounting Review: 69(1): 230 -243. Gupta, S., and K. Newberry. 1997. Determinants of the variability incorporate effective tax rates. Evidence from longitudinal data. Journal of Accounting and Public Policy 16 (1): 1–34. Hanlon M. 2005. The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences. The Accounting Review 80(1):137-166. Hanlon, M., L. Mills, and J. Slemrod. 2007. An empirical examination of corporate tax noncompliance, In Taxing Corporate Income in the 21st Century, edited by A. Auerbach, J. R. Hines, Jr., and J. Slemrod. Cambridge, U.K.: Cambridge University Press. Hanlon, M. and J. Slemrod. 2009. What does tax aggressiveness signal? Evidence from stock price reactions to news about tax aggressiveness. Journal of Public Economics 93(1-2): 126-141 Hanlon, M and S. Heitzman .2010. A review of tax research. Journal of Accounting and Economics, 50(2-3):127-178. Heald, M.1970. The Social Responsibilities of Business: Company and Community: 1900-1960. Henderson, D. 2002. Misguided Virtue: False Notions of Corporate Social Responsibility. London: Institute of Economic Affairs. Hribar, P. and D.W. Collins.2002.Errors in Estimating Accruals: Implications for Empirical Research. Journal of Accounting Research 40(1):105-134. Hoi, C.K., Q. Wu, and H. Zhang. 2013. Is Corporate Social Responsibility (CSR) associated with Tax Avoidance? Evidence from Irresponsible CSR activities. The Accounting Review 88(6):2025-2059 Hopfenbeck, W. 1992. The green management revolution lessons in environmental excellence. New York, NY: Prentice-Hall. Huseynov, F., and B. K. Klamm.2012.Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance 18(4):804-827 Jamali, D., A.M. Safieddine, and M. Rabbath. 2008. Corporate governance and corporate social responsibility synergies and interrelationships. Corp. Gov. Int. Rev. 16(5): 443-459. Johnson, R. A. and Greening, D. W.1994. Relationships between Corporate Social Performance, Financial Performance, and Firm Governance. Best Paper Proceedings of the Academy of Management: 314-318. Kim, J.B., Y. Li, and L.Zhang.2010, Corporate tax avoidance and stock price crash risk: firm-level analysis. Journal of Financial Economics 100(3): 639-662. Kim, Y., M. S. Park, and B, Wier. 2012. Is earnings quality associated with corporate social responsibility? The Accounting Review 87(3):761-796 Landolf, U. 2006. Tax and corporate responsibility. International Tax Review 29: 6-9. Lanis, R.., and G. Richardson. 2011. The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy 30(1): 50–70. Lanis, R., and G. Richardson. 2012. Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy 31(1): 86–108. Lanis, R., and G. Richardson. 2014. Is Corporate Social Responsibility Performance Associated with Tax Avoidance? Journal of Business Ethics. Lantos, G. P. 2001. The Boundaries of Strategic Corporate Social Responsibility. Journal of Consumer Marketing 18(7): 595–630. Lichtenstein, D. R., and M. E. Drumwright., and B. M. Braig.2004. The effect of corporate social responsibility on customer donations to corporate-supported nonprofits. Journal of Marketing 68(4): 1-32. Mahapatra, S.1984.Investor Reaction to a Corporate Social Accounting. Journal of Business Finance and Accounting 11(1): 29-40. Manne, H., and H. C. Wallich. 1972. The Modern Corporation and Social Responsibility. Washington D.C.: American Enterprise Institute. Manson, G., and Plesko. 2002. The relation between financial and tax reporting measures of income. Tax Law Review 55:175-214. McGill, G. A., and E. Outslay. 2004. Lost in translation: Detecting tax shelter activity in financial statements. National Tax Journal 57(3): 739-756. McGuire, J. W. 1963. Business and society. New York: McGraw-Hill. McWilliams, A., D. S. Siegel, and P. M. Wright. 2006. Corporate Social Responsibilities. Strategic implications. Journal of Management Studies 43(1): 1-18. Merrick Dodd, E. 1932. For whom are corporate managers trustees? Harvard Law Review 45(7), 1145-1163. Mills, L., M. M. Erickson, and E. L. Maydwe.1998. Investments in Tax Planning. The journal of the American Taxation Association 20(1):1-20. Moore, G.2001. Corporate Social and Financial Performance: An Investigation in the U.K Supermarket Industry. Journal of Business Ethics 34:299-315. Parket, I.R., and H. Eibert.1975.Social Responsibility: The Underlying Factors. Business Horizons, 18(4): 5–10. Porter, M. E., and V. D. Linde.1995.Green and Competitive; Ending the Stalemate. Harvard Business Review, September- October: 120–135. Preuss, Lutz.2012. Responsibility in Paradise? The Adoption of CSR Tools by Companies Domiciled in Tax Havens. Journal of Business Ethics 110(1):1-14 Rego, S. O. 2003, Tax-avoidance activities of U.S. multinational corporations. Contemporary Accounting Research 20(4):805-833. Rego, S.O., and Wilson, R., 2012. Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research 50(3): 775–809. Richardson, G., G. Taylor, and R. Lanis.2013. The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy 32(3):68-88 Richardson, G., R. Lanis, and S. C. Leung.2014.Corporate tax aggressiveness, outside directors, and debt policy: An empirical analysis. Journal of Corporate Finance 25:107-121. Roberts, R.W., 1992. Determinants of corporate social responsibility disclosure: and application of stakeholder theory. Accounting Organizations and Society 17(6): 689-704. Rosenbaum, P., and D, Rubin.1983. The Central Role of the Propensity Score in Observational Studies for Causal Effects. Biometrika 70:41-55 Scholes, M.S., M. A. Wolfson, M. M. Erickson, E. L. Maydew, and T. J. Shevlin.2009. Taxes and Business Strategy: A Planning Approach. Pearson, Upper Saddle River, NJ. Scholes, M., G. P. Wilson, and M. Wolfson.1992.Firms'responses to anticipated reductions in tax rates: the tax reform act of 1986. Journal of Accounting Research 30(supplement): 161-191. Solomon, R. C. 1994. The New World of Business: Ethics and Free Enterprise in the Global Nineties (Rowman and Littlefield Publishers Inc, USA). Sikka, P. 2010. Smoke and mirrors: Corporate social responsibility and tax avoidance. Accounting Forum 34(3-4): 153-168. Stanwick, P. A. and S, D. Stanwick.1998. The Relationship between CSP and Organization Size, Financial Performance, and Environmental Performance: An Empirical Examination. Journal of Business Ethics 17:195-204 Stickney, C. P., V. E. McGee.1982. Effective Corporate Tax Rates The Effect of Size, Capital Intensity, Leverage, and Other Factors. Journal of Accounting and Public Policy 1(2):125-152. Turban, D. B., D. W. Greening.1997. Corporate Social Performance and Organizational Attractiveness to Prospective Employees. Academy of Management Journal 40(3): 658–672. Waller, D.S., R. Lanis.2009. Corporate social responsibility disclosure of advertising agencies: and exploratory analysis of six holding companies annual reports. Journal of Advertising 38(1): 109-121. Watts, R., and J. Zimmerman.1978. Towards a Positive Theory of the Determination of Accounting Standards. The Accounting Review 53(1):112-134. Weisbach. D. A.2002. Ten truths about tax shelters. Tax Law Review 55: 215. Williams, D.F. 2007, Tax and Corporate Social Responsibility, KPMG, London. Williams, D.F. 2007. Developing the Concept of Tax Governance. London, UK: KPMG. Wilson, R., 2009.An examination of corporate tax shelter participants. The accounting Review 84(3): 969-999. Wood, D.J. 1991. Corporate social performance revisited. Academy of Management Review 16: 691–718.
Recently, the problem of 'Food Safety' is happened in Taiwan frequently. Therefore, people in Taiwan today pay more attention about 'Corporate Social Responsibility.'In the past, the only responsibility for Corporation is to try its best to earn profit as more as possible for shareholders. However the society aware that a corporate could be voluntary concerned for society and the environment and ingrate into the relevance of its business activities and shareholders. The ultimate goal of corporation is to achieve sustainability in business. So how to achieve a win-win between corporate profits and benefits to the society has become the subject for corporation right now.

If the tax burden is seen by Corporate as the important cost and expense, it can increase the fund's fluidity and enhance the investor and shareholder's benefit from tax aggressive. On the other side, the Government would make losses on tax revenue if Corporate engage in tax aggressive,so it can't obtain enough funds to sustain Public Constructions. Thus, the Corporate who try to engage in tax aggressive is considered as an unethical action in Society. A fair Tax payment becomes an issue of CSR.

In our research, we select the sample from 2005 to 2014, which is award for CSR issued by Global Views Monthly, Common Wealth Magazine, BSCD-Taiwan, which exclude the industry of Securities Business, Finance, and Insurance, are used to test the relation between CSR and tax aggressive. We also use the Propensity Score Matching method to control the Corporate sample and use them to research the relation with tax aggressive. Our research use the Ordinary Least Square and Fixed Effect Model, and we find the evidence that the relationship between CSR and Effective Tax Rate is significantly positive, and CSR and MPBTD and DDBTD is significantly negative. Therefore, the evidence we find that the CSR corporates are less tax aggressive than Non-CSR corporates. CSR corporates will consider to stakeholders' benefit, avoiding to do the unethical action. Therefore, CSR corporates pay fair tax to government and not to be tax aggressiveness, to fulfill it duty of Social Citizen.



本研究以台灣自2005-2014年獲得遠見企業社會責任獎、天下企業公民獎、台灣企業永續獎的企業作為具社會責任公司之樣本,測試企業社會責任與租稅規避之間的關聯性。本研究排除證券業、金融與保險業,並以傾向分數配對法控制公司,以比較具有社會責任之企業是否較無從事租稅規避的行為。本研究採用普通最小平方法(Ordinary Least Squares),實證結果顯示,獲得企業社會責任獎之企業與有效稅率呈現顯著正相關並與財稅差異與剩餘財稅差異呈現顯著負相關,表示獲得企業社會責任獎之企業與未獲獎之企業相較之下,從事租稅規避的程度較低。因CSR會考量公司利害關係人之權益,避免從事不具社會得到責任之負面行為。故CSR企業善盡社會公民的義務,較能誠實納稅,較無租稅規避之現象。
Rights: 不同意授權瀏覽/列印電子全文服務
Appears in Collections:會計學系所

Files in This Item:
File Description SizeFormat Existing users please Login
nchu-104-7102028008-1.pdf1.08 MBAdobe PDFThis file is only available in the university internal network    Request a copy
Show full item record

Google ScholarTM


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.