本研究主要探討操縱醫療財團法人有效稅率現象之實證研究,主要證實醫療財團法人是否透過資本支出率及社區公益支出來操弄有效稅率之實證研究。本研究樣本拆為三大類型醫療財團法人:企業類型、宗教類型及其他類型,實證研究結果顯示,其中以企業類型之醫療財團法人較會透過資本支出及社區公益支出來操縱有效稅率,當醫療財團法人設立背景為宗教類型,其社會服務程度高,較專注於慈善醫療不會去操弄有效稅率。
This study focused on Medical Foundation manipulate the effective tax rate. The main purpose we want examine that whether Medical Foundation manipulate the effective tax rate through the rate of capital expenditures and community benefit service expenditure. We divided Medical Foundation sample into three parts: type of business, religious and others. The empirical results show that medical foundation which type of business would more likely to manipulate the effective tax rate through the rate of capital expenditures and community benefit service expenditure. When the Medical Foundation is the establishment background of religious type, those with better social services would more focus on charitable medical, so that it will not do manipulation the effective tax rate.
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