本篇論文主要探討稅務積極性與成本決策之關聯性,並參酌文獻與法規,發現以有效稅率、財稅差異做為衡量稅務積極性之指標可能產生偏誤,便提出以曾經進行稅務相關訴訟的上市櫃公司,作為衡量稅務積極性的衡量指標。 我們以2013年至2018年做為稅務積極性之樣本區間,為衡量其影響,相應公司成本結構之年份為2012至2017年。此期間包括253家上市櫃公司曾有稅務訴訟。結果表明,具有稅務積極性之公司,其成本結構較不具彈性且有顯著反僵固之現象,此可能意味著對於此類型公司而言,風險胃納度較高,投資金額多,並若公司成本結構越不彈性,其所需達到損益兩平點的銷售門檻越高,越能達成節省稅負之目的。 且當公司具有稅務積極行為時,因稅務規劃而節省之現金流出,得以緩和經理人對於調整成本的考量,而使公司在銷售量減少時,經理人會選擇更大幅度地削減閒置資源因應收入減少之情況。也可能是由於該公司經理人對公司未來營運活動之現金流量感到不樂觀或是公司面臨不穩定之現金流,而更加依賴因避稅行為帶來之節省現金數以進行資源分配決策,因此造成總成本有更顯著的反僵固性現象產生。 本研究也進一步以其他方式衡量稅務積極性,公司稅務訴訟為違反實質課稅原則者和有效稅率,其結果也同樣顯示此類型公司較不具成本彈性且有顯著反僵固現象。最後,本篇也發現在2013至2018此樣本期間內,公司第一次發生稅務訴訟以前之期間,公司成本結構與成本僵固性之行為與公司第一次發生稅務訴訟以後之期間有顯著不同。
This paper aims to discuss about the relationship between tax aggressiveness and cost structure. According to prior literature, the effective tax rate and fiscal and tax differences may be biased indicators to measure tax aggressiveness. Thus, this paper proposes a new measure of tax aggressiveness of a listed company, that is, once a company having conducted tax-related litigation is said to be tax aggressive. We choose 2013 to 2018 as the sample year for tax aggressiveness if the company has undergone tax-related litigation during this period, and to measure its impact on cost decisions, the corresponding year of financial information is 2012 to 2017. The empirical result shows that tax-aggressiveness company, its cost structure is relatively inelastic and has a negative relationship with stickiness of cost. This may be explained that companies of this kind present high risk tolerance, and that the more inelastic cost structure, the more the company can achieve the goal. Besides, when the company being tax aggressive, its cost is more anti-sticky. That’s because the cash flow saved by tax planning can ease the manager's consideration of adjusting costs, and when the company's sales volume decreases, the manager will choose to reduce idle resources more significantly in response. Another reason may due to the fact that the manager is not optimistic about the company’s future cash flow in operating activities or the company is facing unstable cash flow, and that makes the manager rely more on the amount of cash saved due to tax avoidance to make further resource allocation decisions. The research further uses other methods to measure tax aggressiveness. The results also show that this type of company is less cost-flexible and has a negative relationship with stickiness of cost. Finally, this article also finds that before and after the tax litigation occurred, the company's cost behavior is significantly different.