- 學位論文
董事會性別與租稅規避之關聯性
The Relationship between the Gender of the Board and Tax Avoidance
摘要
一般而言，避稅被認為是合法但不道德的行為，合理的避稅可以降低企業的租稅負擔，但激進的避稅卻可能適得其反。Mills (1998)認為過度減少課稅所得將可能反應在遞延所得稅費用的增加，這會引起稽查機關的注意。一旦公司被認為避稅行為不當，需補繳稅額及繳交罰款時，反而增加公司更多的成本。另外，性別議題也越來越受到重視。性別平等政策除了保障過去較弱勢的女性工作權之外，過去的研究也發現女性相較於男性更具有保守穩健、風險趨避的特質，且較擅長溝通。本文欲探討董事會的性別組成是否能減少公司避稅的水準。 本文的實證結果發現，不論用有效稅率或是現金有效稅率來衡量，相較於男性董事，女性董監事更加不會進行租稅規避。
關鍵字
性別組成、租稅規避並列摘要
In general, the tax avoidance is considered a legitimate but unethical behavior. A reasonable tax avoidance can reduce the tax burden on an enterprise, but aggressive tax avoidance may be counterproductive. Mills (1998) argues that excessive reductions in taxable income will likely reflect an increase in deferred income tax charges, which will cause the attention of the inspection authority. Once the company is considered improper tax avoidance, may pay more taxes and pay a fine, and increase the company operating costs. In addition, gender issues are gaining more and more attention. Gender equality policy improve the weaker of women's rights in the past. Also, past studies have found that women are more conservative and less risky than men, and are better at communicating. This article will explore whether the characteristics of female in the board of the company can reduce the company's radical tax avoidance behavior and, and whether the relationship between the female of the board and the tax avoidance is negative. The empirical results of this paper found that, regardless of the effective tax rate or cash effective tax rate to measure, compared to male directors, female directors and supervisors will not be tax avoidance.