- 學位論文
管理能力與管理風格對租稅規劃之影響
The Effects of Managerial Ability and Managerial Style on Tax Planning
摘要
本研究主要探討經理人管理能力與管理風格對於租稅規劃程度的影響，使用TEJ臺灣經濟新報資料庫及公開資訊觀測站，以臺灣上市櫃電子業2010年至2012年，總共525筆資料進行研究，主要變數衡量有三：(1)以財稅差異來衡量租稅規劃TP；(2)使用六項財務指標(銷貨收入、固定資產廠房及設備、淨研究發展費、其他無形資產、銷貨成本、一般及行政管理銷售費用)，與利用DEA衡量企業是否具有效率，再使用六項變數(取自然對數之總資產、市場佔有率、自由現金流量、取自然對數之公司成立年度、集中化程度、外匯調整數)以Tobit偏迴歸取出之殘差值即代表本研究之管理能力MA；(3)以研究發展密集度、員工人數銷貨比及每人配備率等三項指標，將管理風格MS分為成本化、差異化；最後以多元迴歸分析來探討MA與MS對TP之影響。 本研究實證結果顯示：(1)經理人管理能力愈強，租稅規劃程度愈低，符合管家理論；(2)企業經理人管理風格偏向成本化，會進行較小程度的租稅規劃；差異化管理風格則會進行較大程度的租稅規劃。 實務上的管理意涵則是可以提供稅捐稽徵單位瞭解，當企業經理人管理能力良好或採用成本化管理風格時，進行租稅規劃程度較低，而租稅規劃程度降低在本研究中亦代表財稅差異的縮小，站在稅捐稽徵單位角度來看，稅捐機關與企業之稅捐金額資訊不對稱程度降低，進而可以降低不必要的稽核成本，使稅捐稽徵單位稽核能夠更具效率。
並列摘要
The purpose of the study was to discuss the effect of manager’s managerial ability (MA) and managerial style (MS) on tax planning (TP). The samples of this study were 525 companies draw from the database of Taiwan Economic Journal (TEJ) and the period span was from 2010 to 2012. This research had three main variable: (1) Using book-tax difference to measure TP; (2) Using six financial indicators (Sales Revenue; Net Property, Plant, and Equipment; Net R&D; Other Intangible Assets; Cost of Inventory; Selling, General, and Administrative Expenses) to measure the efficiency of the company, and use six indicators (Natural Logarithm Of Total Assets; Market Share; Free Cash Flow; Natural Logarithm of Company Age; Business Segment Concentration; Foreign Currency Indicator) to measure MA. (3) Using three indicators (R&D Density; Sales Revenue of Per Employee; Equipment of Per Employee) to measure MS. In additional, we divided management style into two dimensions: cost management style and differences management style. Finally, this study adopts OLS regression analysis to discuss the effect of MA and MS on TP. The empirical results show that (1) the better managerial ability will has smaller degree of tax planning; (2) the “cost managerial style” has a negative relationship with the tax planning and the “differences managerial style” has a positive relationship with the tax planning. In practical perspective, the empirical results can provide the National Taxation Bureau to reduce the audit cost when managers have better ability or adopt cost managerial style, as they have lower level of TP.