請用此 Handle URI 來引用此文件：
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/5238完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 林世銘(Shih-Ming, Lin) | |
| dc.contributor.author | Wei-Lin Chen | en |
| dc.contributor.author | 陳威霖 | zh_TW |
| dc.date.accessioned | 2021-05-15T17:54:08Z | - |
| dc.date.available | 2014-08-01 | |
| dc.date.available | 2021-05-15T17:54:08Z | - |
| dc.date.copyright | 2014-08-01 | |
| dc.date.issued | 2014 | |
| dc.date.submitted | 2014-07-28 | |
| dc.identifier.citation | 王建煊與吳嘉勳 (2011) 。租稅法(33版)。台北：華泰書局
黃美祝，2013，企業避稅與其負債額度、負債資金成本間關連性之全面檢視，私立輔仁大學會計系進行中研究計畫(NSC 102-2410-H030-024 ) 黃美祝與楊佩璇，2011，集團企業與非集團企業避稅程度之比較，會計學報，第4卷第1期，1-22。 Al-Najjar, B., and P. Taylor. 2008. The relationship between capital structure and ownership structure: new evidence from Jordanian panel data. Managerial Finance 34 (12):919-933. Bankman, J. 2004. The tax shelter battle. The Crisis in Tax Administration 9:13. Bernasconi, M., A. Marenzi, and L. Pagani. 2005. Corporate financing decisions and non-debt tax shields: Evidence from Italian experiences in the 1990s. International tax and public finance 12 (6):741-773. Bhaduri, S. N. 2002. Determinants of corporate borrowing: some evidence from the Indian corporate structure. Journal of Economics and Finance 26 (2):200-215. Bradley, M., G. A. Jarrell, and E. Kim. 1984. On the existence of an optimal capital structure: Theory and evidence. The Journal of finance 39 (3):857-878. Chung, K. H. 1993. Asset characteristics and corporate debt policy: an empirical test. Journal of Business Finance & Accounting 20 (1):83-98. De Jong, A., R. Kabir, and T. T. Nguyen. 2008. Capital structure around the world: The roles of firm-and country-specific determinants. Journal of Banking & Finance 32 (9):1954-1969. DeAngelo, H., and R. W. Masulis. 1980. Optimal capital structure under corporate and personal taxation. Journal of Financial Economics 8 (1):3-29. Desai, M. A., and D. Dharmapala. 2009. Corporate tax avoidance and firm value. The Review of Economics and Statistics 91 (3):537-546. Downs, T. W. 1993. Corporate leverage and nondebt tax shields: evidence on crowding‐out. Financial Review 28 (4):549-583. Friend, I., and L. H. Lang. 1988. An Empirical Test of the Impact of Managerial Self‐interest on Corporate Capital Structure. The Journal of finance 43 (2):271-281. Givoly, D., C. Hayn, A. R. Ofer, and O. Sarig. 1992. Taxes and capital structure: Evidence from firms' response to the Tax Reform Act of 1986. Review of Financial Studies 5 (2):331-355. Graham, J. R., and A. L. Tucker. 2006. Tax shelters and corporate debt policy. Journal of Financial Economics 81 (3):563-594. Gruber, M. J., and J. B. Warner. 1977. Bankruptcy costs: some evidence. The Journal of finance 32 (2):337-347. Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50 (2):127-178. Hoshi, T., A. Kashyap, and D. Scharfstein. 1991. Corporate structure, liquidity, and investment: Evidence from Japanese industrial groups. The Quarterly Journal of Economics:33-60. Kolay, M., J. Schallheim, and K. Wells. 2011. Do Non-Debt Tax Shields Matter for Debt Policy?: University of Utah working paper. Lisowsky, P. 2010. Seeking shelter: Empirically modeling tax shelters using financial statement information. The Accounting Review 85 (5):1693-1720. Mills, L. F. 1998. Book-tax differences and Internal Revenue Service adjustments. Journal of Accounting Research:343-356. Myers, S. C. 1977. Determinants of corporate borrowing. Journal of Financial Economics 5 (2):147-175. Rajan, R. G., and L. Zingales. 1995. What do we know about capital structure? Some evidence from international data. The Journal of finance 50 (5):1421-1460. Titman, S. 1984. The effect of capital structure on a firm's liquidation decision. Journal of Financial Economics 13 (1):137-151. Titman, S., and R. Wessels. 1988. The determinants of capital structure choice. The Journal of finance 43 (1):1-19. Weisbach, D. A. 2001. Ten truths about tax shelters. Tax Law. Review. 55:215. Wilson, R. J. 2009. An examination of corporate tax shelter participants. The Accounting Review 84 (3):969-999. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/5238 | - |
| dc.description.abstract | 本研究的目的在於探討企業積極避稅行為與其負債水準之間的關係。企業避稅以永久性財稅差異作為其代理變數，並以2006年至2012年間台灣上市以及上櫃公司為樣本。實證結果顯示，在其他條件不變下，較積極從事避稅活動的企業，其負債比率較其他企業為低。研究結果支持過去文獻所認為負債利息與非負債性稅盾間存在的替代關係。 | zh_TW |
| dc.description.abstract | This study aims to observe the relationship between corporate tax avoidance and
level of debt by empirical method, and public companies in Taiwan date from 2006 to 2012 were selected as sample. In this model, permanent book-tax differences is used as the proxy for corporate tax avoidance and companies’ debt ratio as the dependent variable. The results show that companies engaged in tax avoidance actively have lower debt ratio than other ones with other factors unchanged. The results support the perspective that substitution effect exists between non-tax shields and interests expenses. | en |
| dc.description.provenance | Made available in DSpace on 2021-05-15T17:54:08Z (GMT). No. of bitstreams: 1 ntu-103-R01722025-1.pdf: 598269 bytes, checksum: bb10401d4133f38aaac33fa0567cb7de (MD5) Previous issue date: 2014 | en |
| dc.description.tableofcontents | 第一章 緒論 1
第一節 研究動機與目的 1 第二節 研究架構 2 第二章 文獻回顧 4 第一節 企業避稅的定義 4 第二節 企業避稅的衡量 7 第三節 與企業避稅議題有關之文獻 8 第四節 非負債性稅盾與資本結構 9 第五節 影響資本結構的其他因素 11 第三章 研究假說與研究設計 13 第一節 假說發展 13 第二節 樣本資料來源與選取過程 18 第四章 實證結果 20 第一節 敘述統計 20 第二節 相關係數分析 22 第三節企業避稅與負債比率之迴歸結果 24 第四節 敏感性分析 27 第五章 結論與建議 31 第一節 研究結論 31 第二節 研究限制與建議 32 參考文獻 33 圖表目錄 圖1-1 研究架構 3 表3-1各產業別虛擬變數 17 表3-2年度次數分配表 18 表3-3產業次數分配表 19 表4-1 敘述性統計 21 表4-2 Pearson相關係數表 23 表4-3企業避稅與負債比率之迴歸結果 26 表4-4有效稅率與負債比率之迴歸結果 30 | |
| dc.language.iso | zh-TW | |
| dc.subject | 永久性財稅差異 | zh_TW |
| dc.subject | 負債比率 | zh_TW |
| dc.subject | 企業避稅 | zh_TW |
| dc.subject | Corporate tax avoidance | en |
| dc.subject | Debt ratio | en |
| dc.subject | Permanent book-tax differences | en |
| dc.title | 企業避稅與其負債水準間關聯性之檢視 | zh_TW |
| dc.title | The Relationship Between Corporate Tax Avoidance and
Level of Debt | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 102-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 黃美祝(Mei-Chu, Huang),陳國泰(Kuo-Tai, Chen) | |
| dc.subject.keyword | 負債比率,企業避稅,永久性財稅差異, | zh_TW |
| dc.subject.keyword | Debt ratio,Corporate tax avoidance,Permanent book-tax differences, | en |
| dc.relation.page | 35 | |
| dc.rights.note | 同意授權(全球公開) | |
| dc.date.accepted | 2014-07-28 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
文件中的檔案：
| 檔案 | 大小 | 格式 | |
|---|---|---|---|
| ntu-103-1.pdf | 584.25 kB | Adobe PDF | 檢視/開啟 |
系統中的文件，除了特別指名其著作權條款之外，均受到著作權保護，並且保留所有的權利。