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系統識別號 U0026-2401201615263100
論文名稱(中文) 企業社會責任與避稅之關聯性
論文名稱(英文) Corporate Social Responsibility and Tax Avoidance
校院名稱 成功大學
系所名稱(中) 財務金融研究所碩士在職專班
系所名稱(英) Graduate Institute of Finance (on the job class)
學年度 104
學期 1
出版年 105
研究生(中文) 郭含瑩
研究生(英文) Han-Ying Kuo
學號 R87021294
學位類別 碩士
語文別 中文
論文頁數 26頁
口試委員 指導教授-陳政芳
口試委員-黃炳勳
口試委員-林囿成
召集委員-蔡群立
中文關鍵字 企業社會責任  負面事件  避稅  現金有效稅率 
英文關鍵字 corporate social responsibility(CSR)  negative events  tax avoidance  cash effective tax rate 
學科別分類
中文摘要 本文主要探討企業社會責任得獎公司是否較具道德感不會避稅,亦或公司只是利用企業社會責任的實施作為保護傘,以掩蓋避稅行為。本文以2007年至2011年獲得天下雜誌「天下企業公民Top 50」之企業為研究對象,並選取配對企業進行測試。實證結果發現企業社會責任得獎公司並無明顯的避稅行為。然而在將企業社會責任得獎公司區分為有負面新聞事件及無負面新聞事件之樣本後,發現當企業社會責任得獎公司在無任何負面新聞事件時,其現金有效稅率顯著較低;反之,當企業社會責任得獎公司有負面新聞事件時,其現金有效稅率顯著較高,此結果顯示企業社會責任得獎公司只有無外在負面形象時,才會從事避稅行為,亦代表公司實施企業社會責任可能用於掩飾避稅行為。
英文摘要 Some companies might adopt sincere CSR which aimed at minimizing risk in environment impact, social impact and workplace practices, but others might elect to adopt strategic or “insincere” CSR practices in an attempt to maximize profits. This study investigates if managers use CSR as a strategy to conceal tax avoidance activities. By using the companies that appear in the CommonWealth Magazine Top 50 Corporate list from 2007 to 2011 to be CSR firms and those that do not appear in the CommonWealth Magazine Top 50 Corporate list but with similar size as the CSR firms to be Non-CSR matched companies, this study find that there is no significant relationship between CSR firms and tax avoidance. However, by dividing the CSR sample into CSR firms with negative corporate events and those without negative corporate events, this study finds that there is a significantly positive (negative) relationship between CSR firm with (without) negative corporate events and cash effective tax rate, indicating that companies elect to adopt strategic or “insincere” CSR practices in an attempt to conceal tax avoidance activities.
論文目次 摘要 I
誌謝 IV
目錄 V
表目錄 VI
圖目錄 VII
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究架構 3
第二章 文獻探討與研究假說 5
第一節 企業社會責任 5
第二節 避稅 6
第三節 企業社會責任、負面事件與有效稅率 6
第四節 研究假說 7
第三章 研究方法 9
第一節 資料來源與樣本選取 9
第二節 實證模型與變數定義 12
第四章 實證結果與分析 15
第一節 樣本敘述性統計量 15
第二節 相關性分析 18
第三節 迴歸分析 20
第五章 結論與建議 23
第一節 研究結論 23
第二節 研究限制與建議 23
參考文獻 24
參考文獻 陳邦育,2013,避稅行為對公司現金持有之衝擊,國立成功大學財務金融研究所碩士論文。
詹采臻,2014,從事企業社會責任公司之納稅行為有異於非企業社會責任公司嗎?-以台灣上市櫃公司為例,國立東華大學會計與財務碩士學位學程碩士論文。
天下雜誌「天下企業公民」網站,http://issue.cw.com.tw/issue/csr/index.jsp
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