| dc.description.abstract | In the global competition era, the economic and financial problems of the countries are so tough that many economies try to figure out adjusting the taxation system to maintain their competitiveness. Generally, the government reduces tax rates, credits or tax benefits system and other measures to stimulate the economy. In 2010, the government, Taiwan, announced to cut the profit-seeking enterprise income tax rate from 25% to 17% and implemented the flat tax rate which, according to tax theory, would reduce tax burden on the companies. This thesis, therefore, investigates the relations between the profit-seeking enterprise income tax rate and the profits for the companies.
The data of this study bases on the TEJ database in which the data of listed companies at stock exchange market and the listed companies at over-the-counter market, excluding the data from banking and insurance business industry, from 2006 to 2014. This thesis builds a panel data model to test the whole industry data and then separating the data as the non-electronic industry and the electronics industry. In the light of the regression analysis, the empirical results reveal that (1) the adjustment of the tax rate for the effect of the whole industry, non-electronic industry and electronics industry are negative correlation and in consideration of the macro-economic factors, (2) the impact on the whole industry is significant positive, but for non-electronic and electronic industry is still negative. | en_US |