BEPS行動計畫前後的有效稅率比較

Abstract

隨著時間的推移，不同的國家聚集在一起發布稅基侵蝕與利潤移轉行動計劃，希望確保在經濟活動發生和創造價值的情況下對利潤徵適當的稅。 本研究調查經濟合作與發展組織發布的稅基侵蝕與利潤移轉行動計劃是否有效，通過衡量有效稅率前後下降水平的差異來實現全球避稅措施的有效性。結果顯示，平均所有美國企業的下降幅度都有顯著增加，而下降水平增加的驅動力來自國內企業。 此外結果也顯示，行動計劃納入之前和之後，跨國公司的有效稅率下降幅度沒有差異。

As time passed, different countries came together to publish the BEPS Action Plan in hopes to ensure that profits are taxed properly where economic activity takes place and value is created. This study investigates whether the BEPS Action Plan published by the Organization for Economic Co-operation and Development (OECD) to combat tax avoidance around the world is effective by measuring the difference in the level of decline for effective tax rates (ETR) before and after the incorporation of the BEPS Action Plan. The result showed that there was a significant increase in the level of decline for all firms and the driving force behind the increase in the level of the decline came from domestic firms. Moreover, there was no difference in the level of decline for multinational company’s effective tax rates before and after the incorporation of the BEPS Action Plan.