企業經營首重獲利,由於董事會政治關係、關係人交易間,存在租稅條件之差異,致使財務報表呈現可能有所不同。財務會計準則公報第6號規定關係人交易揭露準則,關係人交易重大交易事項發生,與租稅負擔是相關的。本文以1995年到2012年間台灣證券交易所之上市櫃公司之資料,探討董事會具政治關係對關係人交易探討對租稅之關聯性。本研究根據董事成員之政治背景特性,分別就董事成員是否擔任過中央政府官員、民意代表及相關政黨工作等特性,以此作為董事會政治關係之變數。實證分析結果顯示,董事會具政治連結之上市櫃公司間發生關係人交易之情況,其對租稅負擔具有減緩的效果;此外,本研究實證結果發現,當上市櫃公司之董事會成員具有民意代表身份並發生關係人交易時對租稅負擔的降低有顯著的影響。
Profit is the most important concern for running a business. Due to the differences in related party transaction and political connection relationship between tax, it is resulting in the financial statements may differ. According to FASB No. 6, the company should make adequate accounting disclosures regarding material related party transactions in the financial statements. The study sample are Taiwan Stock Exchange listed companies from 1995-2012. The objectives of this research paper is to explore and exam the relationships between related party transactions, taxes and political connection. This study is based board member of the political background characteristics, the variables of the board is government official, congressperson, or political party job. The results indicate that related party transaction and political connection between ETR have correlated. In addition, the empirical results of this research found that related party transaction and congressperson, between ETR have correlated.