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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/86354

    Title: 租稅庇護區對企業之影響-以台灣上市公司為例;The Impact of Tax haven on Enterprises-Evidence from Taiwan Listed Company
    Authors: 沈承毅;Shen, Cheng-Yi
    Contributors: 會計研究所
    Keywords: 租稅規劃;租稅庇護區;租稅天堂;租稅掩護區;Tax Planning;Tax Haven;Tax Paradise;Tax Shelter
    Date: 2021-07-02
    Issue Date: 2021-12-07 12:37:06 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 近年許多跨國企業與各國政府發生租稅糾紛,如星巴克、蘋果被歐盟認為有逃稅之嫌疑, 但企業表示企業投資境外公司,其目的為提升企業經營績效,並非為了逃避租稅負擔,因此企業租稅規劃之議題為企業重要之議題。本研究先探討臺灣上市企業藉由租稅規劃是否能提升整體經營績效,並進一步研究投資不同類型之租稅庇護區與租稅規劃之關聯性。
    ;Recently, many multinational companies were involved in tax disputes with government in different countries. For example, European Commission charged U. S companies Starbucks and Apple involved in tax evasion. However, companies in this case asserted that the investment of overseas was not to avoid tax payments but to improve performance both financially and economically. Therefore, corporate tax planning is an important issue for enterprises. In this study, I first explore whether companies can improve their operating performance through tax planning, then I investigate the relationship between tax haven and the efficiency of tax planning.
    Using public-listed companies in Taiwan during 2012-2019 as the research sample, the empirical results show a significant positive correlation between tax planning and corporate operating performance, and a significant negative correlation between tax planning and tax heaven. These findings could be interpreted as tax planning can indeed improve business performance, it is not because companies invest in a tax haven but because other tax-planning strategies such as transferring price.
    Appears in Collections:[會計研究所 ] 博碩士論文

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