- 學位論文
非保守性稅務與財務報導間之關聯性-以台灣上市公司為例
Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting –Empirical Evidence on Taiwan Listed Firms
摘要
自從2001年美國爆發了震撼全球的安隆案(Enron)，經調查後發現財務報表舞弊與企業避稅行為間之關聯性。過去學者認為企業的租稅與財務報導成本存在著權衡關係，但近年來之文獻發現企業的管理階層逐漸地忽視此權衡關係，亦即企業將會企圖利用盈餘管理與租稅規劃方式提高財務所得，同時也降低課稅所得 。 本文沿用Frank et al.(2009)對於非保守性稅務與財務報導的定義，非保守性稅務報導為利用租稅規劃的方式降低課稅所得；而非保守性財務報導則為企業利用盈餘管理來提高企業之財務所得。本研究以1998年至2007年台灣上市公司為樣本，最終樣本數為4298筆觀察值，利用四種實證方法，探討台灣上市公司的非保守性稅務與財務報導間是否存在著關聯性。最後，為探討促進產業升級條例下之電子業已享有大多的租稅優惠，其是否將不再進行租稅規劃行為，進而影響非保守性稅務與財務報導間之關聯性，故本文又將樣本分為電子業與非電子業，觀察研究結果是否會變動。 研究結果顯示：（1）使用四種實證方法得出的結果一致，台灣上市公司之非保守性稅務與財務報導間存在著顯著的關聯性，表示台灣企業企圖利用盈餘管理方式提高財務所得的同時，也會採用租稅規劃工具將課稅所得降低；（2）將樣本分為電子業與非電子業後，其結果與上述相同，顯示出即使電子業即使擁有租稅優惠，將不會減少進行租稅規劃活動，也不影響其非保守性稅務與財務報導的關聯性。
並列摘要
Since the earthshaking fraud of Enron in the US in 2001 has been revealed, the investigated found relations of accounting fraud and aggressive tax sheltering. Previous scholars consider the tax and financial report of firms to be the trade-off relationship, but recently literatures find that the trade-off relationship was ignored by management of firms, that is firms tend to upward financial income by earning management，and at the same time, downward taxable income by tax plan. This research defined about tax and financial aggressive reporting is extends with Frank et al (2009). Tax reporting aggressiveness definition is if firms tend to downward the taxable income by tax plan; and aggressive financial reporting is firms tend to upward the financial income by earning management. The subject used in this research is listed companies in Taiwan between the years of 1998 to 2007, the number of sample used at the end is 4298 companies/ annual observation, and I use four methods to confirm that relationship between aggressive financial reporting and tax reporting for the listed companies in Taiwan. Last, because Statute for Upgrading Industry in Taiwan provides most tax incentive for electronics industry, to confirm that after tax incentive, if electronics industry will never engage in the tax plan activities, and affect the relationship in both aggressive financial reporting and tax reporting, therefore, I separate sample for electronics industry and other industry to observe if the result will be change. The research shows :(1) results are consistent for four empirical methods, there are a significant relationship between aggressive financial and tax reporting , this means that listed firms in Taiwan tend to downward the taxable income by tax plan, at the same time, upward the financial income by earning management as well.(2)after separate the sample to electronics industry and other industry, the result would not change, means that even if electronics industry has the tax incentive, they would not stop doing tax plan activities, and will not affect the relation of aggressive financial reporting and tax reporting as well.