题名

企業策略、企業社會責任報告與租稅規避之關聯性

并列篇名

The Relationship between Business Strategies, Corporate Social Responsibility Reports, and Tax Avoidance

DOI

10.6538/TAR.2017.12S.02

作者

郭振雄(Jenn-Shyong Kuo)；何怡澄(Yi-Cheng Ho)；徐書凡(Shu-Fan Hsu)；彭火樹(Huoshu Peng)

关键词

企業策略 ； 企業社會責任報告 ； 租稅規避 ； business strategy ； corporate social responsibility (CSR) report ； tax avoidance

期刊名称

中華會計學刊

卷期/出版年月

12卷S期（2017 / 04 / 01）

页次

367 - 421

内容语文

繁體中文;英文
中文摘要

為瞭解企業策略、企業社會責任(Corporate Social Responsibility, CSR) 報告與租稅規避之關聯性，本文以Miles and Snow (1978, 2003) 方法分類企業策略類型，探討不同策略的企業出具CSR 報告與租稅規避之關聯性，採用2002 年至2013年國內上市櫃公司進行分析。實證顯示，僅看是否出具CSR 報告與租稅規避沒顯著關係；在沒有出具CSR 報告書的情況，先驅者企業較穩健者及分析者企業有較高的租稅規避程度；在出具CSR 報告書的情況，出具CSR 報告書之先驅者企業的避稅程度高於沒有出具CSR 報告書的先驅者企業，且出具CSR報告書的穩健者企業其避稅程度低於沒出具CSR 報告書的穩健者企業。顯示出具CSR 報告書會加強先驅者的避稅程度，且降低穩健者的避稅程度；出具CSR 報告書的先驅者企業的避稅程度高於穩健者企業。
英文摘要

This paper investigates the relationship between business strategies, corporate social responsibility (CSR) reports, and tax avoidance. Using Miles and Snow (1978, 2003) theoretical business strategy framework, we analyze how the issuance of a CSR report interacts with business strategies to influence corporate tax avoidance. We employed a large sample of Taiwan’s listed firms during the period 2002-2013. The empirical evidence indicates that (1) when ignoring business strategy types, the issuance of a CSR report is not associated with tax avoidance; (2) when involving business strategy types, in the case of not issuing CSR report, only Prospectors have a higher tendency of tax avoidance; and that (3) in cases of issuing CSR reports, when tax avoidance is measured as book-tax difference or cash effective tax rate, Prospectors have a higher tendency of tax avoidance. When the tax avoidance is measured as book-tax difference or discretionary book-tax difference, Defenders have less of a tendency for tax avoidance.
主题分类 社會科學 > 財金及會計學
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被引用次数
  1. 蔡麗雯,相惠萍,侍台誠(2019)。臺灣上市公司企業社會責任履行績效之影響因素研究－公司治理與智慧資本觀點。會計審計論叢，9(1)，119-166。
  2. 陳明進,李桓伊(2021)。員工流動率與非主管員工薪資對公司避稅之影響。管理學報，38(2)，175-202。
  3. 陳香如(2022)。企業社會責任與租稅規避之關係：產品市場競爭的角色。經濟研究，58(2)，339-385。
  4. 高偉娟,姚人鈺,林世銘(2021)。編製及確信準則對企業社會責任報告書可讀性之影響。會計評論，72，1-34。
  5. 黃美珠,陳明進,汪瑞芝(2021)。我國稅務會計文獻回顧。會計審計論叢，11(2)，1-42。
  6. 賴明材,李嘉恩(2023)。綠色行銷、企業社會責任、企業形象對消費者購買意願之關聯性研究－以科技產品為例。行銷科學學報，19(2)，149-172。
  7. 陸景瑄,郭德慈,王肇蘭(2022)。企業基金會－避稅乎？社會責任乎？。會計評論，74，103-150。
  8. 蘇淑慧,李念萍,呂倩如(2019)。營運相關及非營運相關之企業社會責任與避稅行為之關聯性。中華會計學刊，15(2)，287-327。
  9. 楊雅筑,郭振雄,何怡澄,江佳欣(2023)。財務報表可比性與租稅規避。經濟研究，59(1)，1-68。
  10. 葉淑玲,楊婷雯,朱炫璉(2021)。公司策略與成本僵固性：高階經理人過度自信之調節角色。會計評論，72，83-117。
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