公司陸續提出企業社會責任(Corporate Social Responsibility,簡稱CSR)報告書,並揭露公司治理、環境構面、社會構面三面向之績效,本研究主要探討企業揭露對管理當局是否從事稅務規避行為之影響。採用最小平方法迴歸分析(OLS),以2009至2012年上市上櫃六大產業(水泥工業、食品工業、塑膠工業、紡織纖維、化學工業、鋼鐵工業)為研究對象,憑著企業社會責任分數評比與避稅、稅務管理和企業社會責任的文獻,分析出,公司是否從事稅務規避行為。實證結果顯示,公司資訊揭露(企業社會責任),對管理當局從事稅務規避行為之影響雖不顯著,不過其方向與預期一致;另外加入會計師事務所的角色,發現不論公司財務報表委託四大或非四大會計師事務所查核,皆不會影響公司稅務規避行為。最後,討論本研究對實務與理論的貢獻,並提出研究限制與未來研究建議。
Company have published CSR (Corporate Social Responsibility) reports to disclose sustainable performances. The study examines the impacts of corporate disclosure CSR on the tax avoidance. The study applies Ordinary least squares (OLS), Using the sample of Six industries (Cement Industry, Food Industry, Plastics Industry, Textile fibers, Chemical Industry, Iron and steel industry) on the Taiwan Stock Exchange (TSE) and Over The Counter (OTC) from 2009 to 2012, to CSR Score relate tax avoidance, tax management and CSR literature. We are able to analyze a firm's actions on tax avoidance. Our findings indicate that, CSR don't have significant association with GAAP_ETR, but the directions are consistent with our expectations. In addition added to the role of accounting firms, Found that regardless of the company's financial statements for the Big 4 or non-Big 4 are not impact tax avoidance are not impacts tax avoidance. Taiwan for disclosure CSR is not enforced, but also to adopt business concept and strategies based on the principle of corporate social responsibility. At last, we also discuss the limitations and suggestions for future research