题名

租稅規避及投資效率

并列篇名

Tax Avoidance and Investment Efficiency

DOI

10.6840/cycu202201165

作者

張家玲

关键词

租稅規避 ； 投資效率 ； Tax Avoidance ； Investment Efficiency

期刊名称

中原大學會計學系學位論文

卷期/出版年月

2022年

学位类别

碩士
导师

廖益興
内容语文

繁體中文
中文摘要

本研究旨在研究企業租稅規避對投資效率的影響，探討企業進行租稅規避，是否會造成投資不足或是過度投資，本研究利用帳面有效稅率、現金有效稅率及財稅差異，來衡量企業租稅規避程度，試圖探討兩者之間互相影響的程度。本研究研究期間為2008年至2018年，研究樣本取自台灣經濟新報資料庫(TEJ)。 本文實證結果顯示，當公司若越不避稅，就越容易投資無效率，本文進一步測試租稅規避對投資不足及過度投資的影響，實證結果顯示，當公司越不避稅越容易產生投資不足的狀況，但若是是避稅程度越大，程度越積極，則容易產生過度投資。
英文摘要

This study aimed at tax avoidance on the investment efficiency of a company. Derived from tax avoidance into overinvestment and underinvestment. This study used three indicators(book-tax difference, cash-tax difference, residual book-tax difference,) to measure corporate tax avoidance. The data collected in this study was from Taiwan Economic Journal (TEJ) database, and the research period was from 2008 to 2018. Our results revealed when the company with lower-level tax avoidance, is inclined to cause underinvestment. Moreover, this study further tested the relationship between tax avoidance and underinvestment or overinvestment. Our results indicated when the company with lower-level tax avoidance, tends to cause underinvestment, but when the company with higher level tax avoidance, tends to cause overinvestment. Keywords: tax avoidance，overinvestment，underinvestment，investment efficiency
主题分类 商學院 > 會計學系
社會科學 > 財金及會計學
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