企業社會責任與租稅規避之關聯－家族企業實證

本研究以我國2013年至2017年上市櫃企業為研究對象，以當期所得稅費用有效稅率、所得稅費用有效稅率、總財稅差異及永久性財稅差異作為租稅規避之代理變數，探討家族企業、企業社會責任績效與租稅規避三者間之關聯性。實證結果顯示，企業社會責任績效與租稅規避呈現顯著負相關，表示當企業之企業社會責任績效愈高時，其租稅規避程度愈低。其次，家族企業與當期所得稅費用有效稅率呈顯著正相關，顯示相較於非家族企業而言，家族企業租稅規避之程度較低。此外，檢驗從事企業社會責任之家族企業的避稅行為，結果發現從事企業社會責任之家族企業與永久性差異呈現顯著負相關，顯示具企業社會責任之家族企業有較少的租稅規避，表示具企業社會責任之家族企業基於家族企業的永續經營及聲譽之維持，其會避免從事可能造成家族聲譽損害的避稅活動。

關鍵字

企業社會責任；家族企業；租稅規避；有效稅率；財稅差異

並列摘要

Using Taiwanese listed firms from 2013 to 2017, this study uses four tax avoiding proxy variables such as current effective tax rate, income tax expense effective tax rate, book-tax difference and permanent differences to examine the relationship between family business, corporate social responsibility performance and tax avoidance. The results show that corporate social responsibility performance and current effective tax rate are significantly negatively correlated, indicating that the higher the corporate social responsibility performance, the lower the tax avoidance degree. Secondly, the family firms have a significant positive correlation with the effective tax rate, indicating that the family firms’ tax avoidance degree is lower than that of non-family firms. In addition, this study found that family firms with social responsibility have lower tax avoidance, and in order to ensure family firms can be sustainable operation and sustain positive reputation. They are more likely to avoid tax aggressiveness activities that may damage the family's reputation.