經理人過度自信、性別及資歷差異與租稅規避關聯性

本文探討經理人性別、資歷與過度自信對租稅規避關聯性。首先探討經理人性別與租稅規避之關聯，再進一步探討經理人資歷與租稅規避之關聯，進而探討經理人性別與過度自信以及經理人資歷與過度自信與租稅規避之關聯。本研究以2013~2017年台灣上市櫃公司為研究對象，利用持有的股票來判斷經理人是否呈現過度自信；使用姓名判斷性別，以任期判斷年資及使用租稅規避指標來衡量公司避稅程度。試以探討有效稅率與過度自信之間的關聯性，實證結果發現過度自信與租稅規避為正向顯著關係，接著探討性別與租稅規避關聯性，相較於男性，發現女性經理人較不會從事租稅規避的行為，最後探討資歷與租稅規避關聯性，發現資歷愈淺愈會去從事租稅規避，而且資歷與租稅規避具有顯著關聯性。此外，加入過度自信為性別、資歷交乘項，試以探討性別與過度自交乘項信與租稅規避關聯性，實證結果發現性別與過度自信交乘項不具有關聯性；接著測試資歷與過度自信交乘項與租稅規避關聯性，實證結果發現資歷與過度自信交乘項具有關聯性。

關鍵字

經理人過度自信；性別；資歷差異；租稅規避

並列摘要

This article explores the relevance of senior managers’ gender, qualifications and overconfidence to tax avoidance. The study explores whether the gender of the manager is related to tax avoidance, and whether the manager’s qualifications are related to tax avoidance. The research further explores whether the manager’s gender and overconfidence, and managers’ qualifications and overconfidence are related to tax avoidance. The thesis studies the impact and relationship of the gender, qualifications and overconfidence of senior managers of Taiwan listed companies from 2013 to 2017 on tax avoidance. This paper uses stocks held to judge whether managers are overconfident; uses names to judge gender, tenure to judge qualifications, and uses tax avoidance indicators to measure the degree of tax avoidance, which are accounting effective tax rate and current effective tax rate. Try to explore the correlation between effective tax rate and overconfidence. The empirical results show that overconfidence and tax avoidance are positively significant. Then we explore the relationship between gender and tax avoidance, and find that female managers are less likely to engage in tax avoidance. Finally, I explored the relationship between qualifications and tax avoidance, and found that the younger the qualifications, the more likely it is to engage in tax avoidance, and qualifications and tax avoidance have a significant correlation. In addition, overconfidence is added as a gender and qualifications crossover item, and try to explore the relationship between gender and excessive self-reporting and tax avoidance. The empirical results show that gender and overconfidence crossover are not related; then test qualifications and The overconfidence crossover item is related to tax avoidance. The empirical results found that qualifications and overconfidence crossover item are related.