- 學位論文
家族與非家族公司租稅管理行為之比較
The Comparison of Tax Management between Family and Non-family Firms
摘要
近年來財稅差異隨著時間的經過差異卻愈來愈大，能由一般公認會計原則與稅法規定不同所解釋的部份外，還有其他無法解釋的部份，可能是因為企業透過租稅管理所致。最近許多研究也指出世界上愈來愈多企業會透過激進的稅務管理活動使得課稅所得減少。以目前台灣的經濟環境中，家族控制企業占有舉足輕重的地位，因此本文以1999年至2007年台灣上市公司為樣本，探討家族控制企業對於租稅管理行為的態度。 實證結果顯示出家族控制企業與租稅管理行為有顯著正向關係，表示家族控制企業可能進行避稅行為，造成財稅差異拉大。此外本文發現折舊性資產淨額較高的企業會有較低的有效稅率，顯示折舊性資產具有非負債稅盾的租稅利益，但從本研究中並未發現負債比率及無形資產所產生的稅盾對於上市公司有效稅率影響之證據。本文亦加入家族控制企業與資產報酬率交乘項(FAMILY*ROA)，更進一步分析家族控制企業相對於非家族控制企業之租稅管理行為，實證結果發現家族控制企業獲利能力較好時，相較於非家族控制企業，有效率稅率較高。
並列摘要
In recent years, book-tax differences has generally increased over time, except differences exist because of the difference in Generally Accepted Accounting Principles (GAAP) and tax law, on the other hand can’t explain part , may be company through tax management. Recent evidence shows that many company decrease corporate taxes through tax aggressive activies are becoming an increasingly common of the corporate in many countries around the world. The current economic environment in Taiwan, family-controlled firms play a vital role, so this paper from 1999 to 2007 for the sample of listed companies in Taiwan to explore the family-controlled companies for the attitude of tax management practices. Empirical results show that the family-controlled firms and tax management practices have a significant positive relationship, meaning the family-controlled firms may be tax avoidance, resulting in widening the tax difference. In addition, this paper found that a higher depreciation of the net assets of the company will have a lower effective tax rates, depreciation of assets has shown non-debt tax shield tax benefits, but this study did not find debt ratio and intangible assets arising from tax shields affect the effective tax rate for listed companies to the evidence. We also add interaction item with family-controlled firms and return on assets (FAMILY * ROA), further analysis of family-controlled firms in relation to non-family-controlled firms tax management practices, empirical results show that family-controlled firms when profitability is better, compared to non-family-controlled businesses, higher tax rates and efficient.