本研究主要以企業社會責任(CSR)與資訊透明度為研究方向,探討其對財稅差異之影響。以2011年到2013年《天下雜誌》「最佳企業公民Top50」評選結果之上市櫃企業為研究樣本,扣除外商、金融業與無法配對的公司,3年共計有90家原始樣本,經考慮股價淨值比來配對後有180家樣本,即入選的CSR公司(90家)搭配同產業未入選CSR的公司(另外90家)一起分析。實證結果發現企業社會責任與財稅差異呈顯著負相關,顯示當企業從事高社會責任時,其財稅差異相對較小。 其次,再將入選《天下雜誌》「最佳企業公民Top50」的CSR公司及同產業未入選CSR的公司分為兩群體進行分析,實證結果亦顯示高社會責任之企業,其財稅差異顯著較小。最後,資訊透明度對財稅差異之影響,在實證結果中未達顯著水準。
This study discusses the effect of Corporate Social Responsibility (CSR) and Information Transparency on the Book-Tax Differences (BTD). This research collects the empirical data from the Excellence in Corporate Social Responsibility Top50 of 2011 to 2013 proposed by the CommonWealth Magazine. After deleting the foreign companies, financial companies and disable matching companies, the study collects 90 companies in the period of three years and uses price-book value (PB) ratio to select another 90 companies as the comparing companies. The empirical results show that the CSR has a significant negative relationship with BTD. Secondly, the study explores the difference between high CSR and low CSR on the BTD. The empirical results also show that high CSR has a significant negative relationship with BTD. Finally, the study finds that the Information Disclosure has no significant effect on the BTD.