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研究生: 廖郁涵
Liao, Yu-Han
論文名稱: 政治關聯、企業社會責任與租稅規避關聯性之探究
Exploring the Relationship among Political Connection, Corporate Social Responsibility and Tax Avoidance
指導教授: 陳慧玲
Chen, Huei-Ling
學位類別: 碩士
Master
系所名稱: 管理研究所
Graduate Institute of Management
論文出版年: 2019
畢業學年度: 107
語文別: 中文
論文頁數: 71
中文關鍵詞: 企業社會責任租稅規避政治關聯政績壓力
英文關鍵詞: Corporate social responsibility, Tax avoidance, Political connection, Political pressure
DOI URL: http://doi.org/10.6345/NTNU201900007
論文種類: 學術論文
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  • 近年來,中國政府積極推動企業社會責任,並將租稅繳納視為企業社會責任。然而,有些上市公司仍規避租稅。因此,有否中介變數影響企業社會責任績效與企業租稅規避是一重要課題。本研究檢視政治關聯性對企業社會責任與租稅規避關聯性是否有所影響。此外,中國地方政府為達到政績目標十分重視當地經濟成長及財政收入,故當地方政府面臨政績壓力時,有誘因干預企業降低企業社會責任投資,使其有較多現金繳納足額稅款。因此,本研究檢視地方政府政績壓力對企業社會責任與租稅規避關聯性是否有所影響。

    實證結果顯示,有發佈企業社會責任報告書的公司中,具有政治關聯且企業社會責任績效不佳企業,其租稅規避較低。此外,實證結果顯示,企業總部所屬省分政績壓力高且企業社會責任績效不佳的公司,其租稅規避較低。

    In recent years, Chinese government actively promotes corporate social responsibility. Tax payment is regarded as corporate social responsibility. However, some companies still avoid taxes. It is important to investigate how mediation variables affect the relationship between corporate social responsibility and tax avoidance. The objective of this study is to examine whether political connection affects the relationship between corporate social responsibility and tax avoidance. In addition, local government officers emphasize local economic growth and fiscal revenue in order to achieve their political goals. Local government officers have incentives to intervene to reduce corporate social responsibility investment and ask firms to pay taxes when officers face political pressures. Therefore, this study examines whether local government officers’ political pressures have an impact on the relationship between corporate social responsibility and tax avoidance.
    The empirical results show that among companies that publish corporate social responsibility reports, companies with political connections and poor corporate social responsibility have lower magnitude of tax avoidance. In addition, the empirical results indicate that among companies whose headquarters locate in high political pressure province, companies with poor corporate social responsibility have lower magnitude of tax avoidance.

    致謝辭 I 摘要 II Abstract III 目錄 IV 圖表目錄 V 第一章、緒論 1 第一節、研究動機 1 第二節、研究目的 3 第三節、研究架構 4 第四節、研究貢獻 6 第二章、文獻回顧 7 第一節、企業社會責任 7 第二節、租稅規避 10 第三節、企業社會責任與租稅規避之關連性 12 第四節、中國企業社會責任 14 第五節、租稅規避與政治關聯文獻 16 第三章、研究設計 18 第一節、研究假說 18 第二節、變數定義 20 第三節、單變量統計 24 第四節、多變量統計 25 第五節、樣本選取及資料來源 27 第四章、實證結果 28 第一節、描述性統計 28 第二節、單變量統計結果 38 第三節、多變量統計結果 49 第四節、敏感性分析 55 第五章、結論與建議 66 第一節、研究結論 66 第二節、研究建議 67 參考文獻 69

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