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系統識別號 U0026-0602201811262600
論文名稱(中文) 資訊透明度、獨立董事與長期租稅規劃之關聯
論文名稱(英文) The Relationships among Information Transparency, Independent Director and Long-Term Tax Management
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 106
學期 1
出版年 106
研究生(中文) 沈士勛
研究生(英文) Shih-Hsun Shen
學號 R16041158
學位類別 碩士
語文別 中文
論文頁數 37頁
口試委員 指導教授-吳清在
口試委員-黃華瑋
口試委員-黃炳勳
共同指導教授-王澤世
中文關鍵字 公司治理  資訊透明度  獨立董事  租稅規劃 
英文關鍵字 Cooperate Governance  Information Transparency  Independent Director  Tax Management 
學科別分類
中文摘要 經歷過金融風暴與幾起嚴重的公司舞弊事件,國際間對於公司治理的落實與強化益發重視,為因應國際趨勢,我國於2003年始實施資訊揭露評鑑至今十餘載,2006年引進獨立董事制度,強化公司治理結構,然已發表之研究多半注重與盈餘管理之關聯,甚少提及對於租稅規劃之影響,導致對於租稅方面之研究過於稀缺,故本研究為彌補領域上之不足以及探討在此二制度施行至今,對於企業租稅規劃行為是否能有效監督與遏止作用,本研究以2005至2014年之上市櫃企業作為研究對象,以所得稅費用有效稅率、租稅差異作為租稅規劃之代理變數,與資訊透明度得分與獨立董事比例之相關性,來檢測資訊透明度與獨立董事是否能有效監督與遏止企業租稅規劃行為。

有別於其他租稅規劃研究,本研究嘗試利用移動平均法處理各變數,再進一步使用迴歸分析,研究結果顯示,資訊透明度與租稅規劃有顯著負向關係,表示企業資訊揭露程度越高,企業進行租稅規劃之行為空間越小,越無法做租稅規劃行為;然而獨立董事對於租稅規劃,雖為負向關係,但卻不顯著,表示現階段獨立董事制度,雖然有一定程度可以監督企業行止租稅規劃行為,但卻無法有效的監督與制衡,目前我國獨立董事制度仍於發展中,還有須多進步與發展的空間,未來獨立董事制度益發完善後,相信是可以有效監督企業租稅規劃行為。
英文摘要 After a series of financial crises and serious corporate frauds, the issues of strengthening corporate governance are more and more important in the international. In response to international trends, Taiwan implemented information disclosure evaluation and independent director system, since 2003 and 2006. In order to test these two systems whether it can effectively monitor and prevent enterprises have tax management behavior. This study researches listed company in Taiwan from 2005 to 2014.Using the effective income tax rate and the tax difference as the proxy variable, to detect the correlation between the information transparency score and the independent director proportion.

Different from other tax planning studies, this study attempts to use the moving average method to process the variables, and analysis with regression model. The results show that there is a significant negative relationship between information transparency and tax management, which means the higher degree of enterprise information disclosure, the smaller space of enterprises to do tax management. However, even has negative relationship between the independent director and tax management, but it is not significant.
論文目次 目錄
壹、緒論 1
貳、文獻回顧與研究假說 5
一、 租稅規劃之風險、社會成本與公司治理關係 5
二、 資訊透明度Information transparency 7
三、 公司治理、獨立董事與我國法規沿革 9
1. 公司治理原則 9
2. 董事與獨立董事發展研究 10
參、研究方法 13
二、 研究模型 14
三、 應變數衡量 14
四、 自變數 15
五、 控制變數 17
肆、實證結果分析 19
一、 單變量分析 19
1. 各產業/年度之有效稅率、財稅差異樣本分配與趨勢狀況 19
2. 各產業/年度之獨立董事比例與資訊透明度得分樣本分配與趨勢 20
3. 各變數之敘述性統計分析 23
4. 相關性分析 24
二、 資訊透明度、獨立董事與租稅規劃 25
三、 敏感性分析 26
1. 家族企業因素 26
伍、結論 30
陸、參考文獻 31

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