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企業策略、企業社會責任報告與租稅規避之關聯性

The Relationship between Business Strategies, Corporate Social Responsibility Reports, and Tax Avoidance

Abstracts


為瞭解企業策略、企業社會責任(Corporate Social Responsibility, CSR) 報告與租稅規避之關聯性,本文以Miles and Snow (1978, 2003) 方法分類企業策略類型,探討不同策略的企業出具CSR 報告與租稅規避之關聯性,採用2002 年至2013年國內上市櫃公司進行分析。實證顯示,僅看是否出具CSR 報告與租稅規避沒顯著關係;在沒有出具CSR 報告書的情況,先驅者企業較穩健者及分析者企業有較高的租稅規避程度;在出具CSR 報告書的情況,出具CSR 報告書之先驅者企業的避稅程度高於沒有出具CSR 報告書的先驅者企業,且出具CSR報告書的穩健者企業其避稅程度低於沒出具CSR 報告書的穩健者企業。顯示出具CSR 報告書會加強先驅者的避稅程度,且降低穩健者的避稅程度;出具CSR 報告書的先驅者企業的避稅程度高於穩健者企業。

Parallel abstracts


This paper investigates the relationship between business strategies, corporate social responsibility (CSR) reports, and tax avoidance. Using Miles and Snow (1978, 2003) theoretical business strategy framework, we analyze how the issuance of a CSR report interacts with business strategies to influence corporate tax avoidance. We employed a large sample of Taiwan’s listed firms during the period 2002-2013. The empirical evidence indicates that (1) when ignoring business strategy types, the issuance of a CSR report is not associated with tax avoidance; (2) when involving business strategy types, in the case of not issuing CSR report, only Prospectors have a higher tendency of tax avoidance; and that (3) in cases of issuing CSR reports, when tax avoidance is measured as book-tax difference or cash effective tax rate, Prospectors have a higher tendency of tax avoidance. When the tax avoidance is measured as book-tax difference or discretionary book-tax difference, Defenders have less of a tendency for tax avoidance.

References


Hsu, P. H., J. A. Moore, and D. O. Neubaum. 2014. “Tax avoidance, financial experts on the board, and business strategy.” Working paper. Oregon State University. Accessed February 15, 2016. http://dx.doi.org/10.2139/ssrn.2504845.
Roberts, R. W. 1992. “Determinants of corporate social responsibility disclosure: An application of stakeholder theory.” Accounting, Organizations and Society 17 (6): 595-612.
Robinson, J., S. Sikes, and C. Weaver. 2010. “The impact of evaluating the tax department as a profit center on effective tax rates.” The Accounting Review 85 (3): 1035-1064.
Sikka, P. 2010. “Smoke and mirrors: Corporate social responsibility and tax avoidance.” Accounting Forum 34 (3-4): 153-168.
The Pulitzer Prizes. 2013. “Staff of The New York Times.” Accessed September 29, 2016. http://www.pulitzer.org/winners/staff-74

Cited by


王肇蘭、陸景瑄、郭德慈(2022)。企業基金會-避稅乎?社會責任乎?會計評論(74),103-150。https://doi.org/10.6552/JOAR.202201_(74).0003
朱炫璉、葉淑玲、楊婷雯(2021)。公司策略與成本僵固性:高階經理人過度自信之調節角色會計評論(72),83-117。https://doi.org/10.6552/JOAR.202101_(72).0003
高偉娟、林世銘、姚人鈺(2021)。編製及確信準則對企業社會責任報告書可讀性之影響會計評論(72),1-34。https://doi.org/10.6552/JOAR.202101_(72).0001

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