- 學位論文
企業社會責任與避稅行為之替代關係或互補關係之研究
Research on the Substitution or Complementary Relationship between Corporate Social Responsibility and Tax Avoidance
摘要
企業社會責任這個議題，在近幾年來，無論在產、官、能、學都不斷地被提出討論與研究，但企業為尋求企業社會責任活動所帶來正面效果，會積極朝是類活動投入成本，以期產出外部利益，對整體環境能有一定貢獻外，更冀望企業社會責任相關活動能幫助企業本身業務產出一定的助益，甚至提升公司價值，使投資人可以因此獲益，公司永續經營信任度得以提升，使公司營運資金籌措來源得以源源不絕，然而，企業社會責任活動是需要成本的，政府為促使是類既有社會福利支出無法涵蓋的外部利益活動，增加企業可以積極投入的誘因，因此在目前既有稅制上，企業社會責任是得以獲得一定比例得抵減，抵減完後的有效稅率，就可以清楚解析該項成本，對於租稅負擔的影響，本篇文章即以這類角度，解析企業社會責任，與該項成本的有效稅率之間的變化，並了解兩者之間互補與替代關係。 本文探討企業社會責任與企業避稅行為間替代關係或互補關係，進而探討其對社會福利的影響。為瞭解企業從事企業社會責任的活動是否有助於抑制避稅行為，本文以臺灣上市櫃公司為樣本，資料期間從2013年至2018年，並自建五個分類指標九項評分指標作為企業社會責任綜合指標；並加入寡佔指數加以分析。實證結果發現，企業社會責任對避稅行為呈現替代關係，亦即從事企業社會責任活動的企業，有效稅率較高，對社會福利的提升是正相關，顯示在推動企業社會責任的活動的同時，亦能提升社會福利，取得雙重紅利效果。
並列摘要
In the past few years, the topic of corporate social responsibility has been continu-ously discussed and studied regardless of production, government, ability, and education. However, companies are actively investing in this type of activity in order to seek the pos-itive effects of corporate social responsibility activities. Costs, in order to produce external benefits, can make a certain contribution to the overall environment, and hope that corpo-rate social responsibility related activities can help the company itself to produce certain benefits, and even enhance the company's value, so that investors can benefit from it. The trust in sustainable management is improved, so that the company ’s working capital can be sourced continuously. However, corporate social responsibility activities require costs. To promote external interest activities that are not covered by existing social welfare ex-penditures, the government can increase the number of companies that can The incentive for active investment, so in the current tax system, corporate social responsibility can get a certain percentage of the deduction, after the effective tax rate after deduction, you can clearly analyze the cost, the impact on the tax burden, this chapter The article analyzes the relationship between corporate social responsibility and the effective tax rate of this cost from this perspective. Technology, and complementary and alternative understanding of the relationship between the two. This article explores the alternative or complementary relationship between corpo-rate social responsibility and corporate tax avoidance, and then explores its impact on so-cial welfare. In order to understand whether corporate social responsibility activities can help to suppress tax avoidance, this article uses Taiwan-listed counter companies as sam-ples. The data period is from 2013 to 2018 Establish five classification indicators and nine scoring indicators as comprehensive indicators of corporate social responsibility; and join the oligopoly index for analysis. The empirical results found that corporate social respon-sibility has an alternative relationship to tax avoidance, that is, companies engaged in corporate social responsibility activities have a higher effective tax rate, which is positive-ly related to the improvement of social welfare, showing that while promoting corporate social responsibility activities, they can also Improve social welfare and achieve double dividend effects.