審計委員會與企業避稅

Audit Committee and Tax Avoidance Behavior

邱安安(An-An Chiu)

《台灣管理學刊》 18卷1期 (2018/02) Pp. 23-43

https://doi.org/10.6295/TAMJ.201802_18(1).0002

摘要

租稅負擔是公司的重要成本之一，會減少可提供給公司和股東的現金流量，形成公司從事租稅規劃去避稅的誘因；但當企業進行較多的積極性避稅活動，不僅會增加觸犯罰則的風險，亦會影響公司的聲譽，造成股價下跌，引發了本文的研究動機，想進一步瞭解審計委員會是否能發揮較好的監督功能，進而減少企業激進避稅行為。本篇研究發現自願性選擇設置審計委員會企業較未設置審計委員會企業較不會從事激進的避稅行為。另外，研究結果亦發現，當公司設置審計委員會後，較不會從事激進性之避稅行為。最後，審計委員會的規模會影響企業的避稅行為。本研究重要性在於研究結果可提供我國稽徵機關執行查核時參考方向，及協助企業瞭解審計委員會的重要性。

關鍵字

審計委員會 ； 避稅 ； 審計委員會規模

並列摘要

Tax burden is one of the major costs of a company since tax payment will reduce the cash flow available to it and its shareholders. This motivates a company to engage in tax planning aggressively. However, the tax avoidance behaviors not only increase the risk of committing penalties but harm the reputation of a company, causing its stock price to fall. On January 1,2007, the authority started to allow the listed companies in Taiwan to set up either the audit committee or supervisors. Different from the scheme of supervisors, that of the audit committee requires all directors in the audit committee to be independent and at least one of them shall have financial expertise and exercise the rights to vote and monitor as the board of directors. The results of this study shows that companies voluntarily forming the audit committee will less engage in aggressive tax avoidance than a company that doesn't voluntarily form the audit committee. Second, after companies form audit committee voluntarily, companies engage in less tax avoidance behavior. Third, the audit committee size affects the corporate tax avoidance behavior. The importance of this paper is this is the first paper to explore the relationship between the audit committee and tax avoidance of a company. The results provide an index for the authority to refer when it executes the auditing and help companies understand the importance of the establishment of the audit committee.

並列關鍵字

audit committee ； tax avoidance ； audit committee size

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