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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/112849
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/112849


    Title: 內部人租稅規避與公司租稅規避之關聯性
    The Relationship between Personally Tax Aggressive Insiders and Corporate Tax Avoidance
    Authors: 蘇允中
    Contributors: 何怡澄
    蘇允中
    Keywords: 租稅規避
    內部人租稅規避傾向
    內部人與公司之關聯性
    Tax avoidance
    Preference of insiders on tax avoidance
    Relationship of insider and corporation
    Date: 2016
    Issue Date: 2017-09-13 16:53:18 (UTC+8)
    Abstract: 以往有許多研究從內部人學經歷、性別、平均任期等外生變數去探討內部人與公司租稅規避之關聯性,甚少去藉由內生變數的面向去探討內部人與租稅規避之關聯性。因為個人的納稅資料難以取得,本研究藉由分析財政部訴願決定書的內容去衡量內部人個人是否具備租稅規避的傾向,而其中個人是否具租稅規避傾向的判斷標準是根據所得稅法第66條之8的規定。本研究的實證結果顯示,當內部人個人具租稅規避傾向時,其管理之公司租稅規避程度較高,可以推論其在管理公司時會採行較多租稅規避的政策。
    Many prior studies uses exogenous variables such as insiders’ educational background, gender and average serving year, to discuss the relation between insiders and tax avoidance. It is difficult to attain personal tax information, so this research analyze the administrative appeal decision from Ministry of Finance to measure whether insiders have the characteristic in avoiding tax. This research assume insiders have tax avoiding characteristic if insiders violate income tax law 66-8. The empirical result of this research shows that when insiders incline to avoid personal income tax, the company insiders serve avoid more tax. This research thereby infer insiders with tax avoiding characteristic adopt more tax avoiding policy when managing company.
    Reference: 參考文獻
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    陳明進,2002,營利事業有效稅率決定因素之實證研究,會計評論,34:57-75。

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    Description: 碩士
    國立政治大學
    會計學系
    103353103
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103353103
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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