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

Is the Operations-Related or Non-Operations-Related Corporate Social Responsibility Activities Associated With Tax Avoidance?

10.6538/TAR.201912_15(2).0004

呂倩如(Chien-Ju Lu)；蘇淑慧(Shu-Hui Sue)；李念萍(Nien-Ping Lee)

營運相關之企業社會責任 ； 非營運相關之企業社會責任 ； 避稅行為 ； 財稅差異 ； operations-related corporate social responsibility ； non-operations-related corporate social responsibility ； tax avoidance ； book-tax difference

中華會計學刊

15卷2期（2019 / 12 / 01）

287 - 327

繁體中文;英文

本研究將企業社會責任報告書內容分成營運相關及非營運相關兩大類，探討此兩不同面向之企業社會責任與公司避稅行為之關聯性。營運相關之企業社會責任有助於強化營運績效及節省成本，非營運相關之企業社會責任則有助於提升企業聲譽。本研究預期公司會為了提升經營績效與股東價值而誘發避稅行為，然若考量到避稅行為所帶來之潛在成本與社會負面觀感導致企業聲譽之降低，避稅行為則會受到抑制。實證結果發現，營運相關之企業社會責任與避稅行為有顯著正向關聯性，非與營運相關之企業社會責任則為負向關聯性，且上述之結果主要存在於財稅差異中之永久性差異。此外，相較於強制性揭露，自願性出具企業社會責任報告書之企業更有避稅之動機。

In this study, we dichotomize the disclosures on firms' corporate social responsibility (CSR) reports into operations-related CSR and non-operations-related CSR disclosures and investigate the relationships between these two kinds of CSR disclosures and firms' tax avoidance behavior. The operations-related CSR is associated with performance improving and cost reducing; however, the non-operations-related CSR is associated with firm reputation enhancing. Thus the tax avoidance behaviors which are adopted to improve firm performance and firm value are suppressed for considering the negative effect on the firm reputation. Following prior studies, we use book-tax differences to measure firms' tax avoidance behaviors and find that operations-related CSR activities have significantly positive effect on book-tax differences and that non-operations-related CSR activities have significantly negative effect on book-tax differences, supporting the predictions. Furthermore, the result holds when we measure firms' tax avoidance behavior by using permanent book-tax differences. Moreover, we find that the positive relationship between operations-related CSR activities and permanent book-tax differences only exists for firms of voluntary reporting CSR activities, implying that voluntary disclosure of CSR activities creates more incentive on tax avoidance.

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