請用此 Handle URI 來引用此文件：
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/73153完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳坤志(Kun-Chih Chen) | |
| dc.contributor.author | En-Tzu Chang | en |
| dc.contributor.author | 張恩慈 | zh_TW |
| dc.date.accessioned | 2021-06-17T07:19:53Z | - |
| dc.date.available | 2024-07-26 | |
| dc.date.copyright | 2019-07-26 | |
| dc.date.issued | 2019 | |
| dc.date.submitted | 2019-07-09 | |
| dc.identifier.citation | OECD (2015), Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report. (2015). OECD/G20 Base Erosion and Profit Shifting Project. doi:10.1787/9789264241046-en
OECD (2015), Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports. (2015). OECD/G20 Base Erosion and Profit Shifting Project. doi:10.1787/9789264241244-en OECD (2016), BEPS Project Explanatory Statement. (2016). OECD/G20 Base Erosion and Profit Shifting Project. doi:10.1787/9789264263437-en Bloomberg, 2010. Google 2.4% rate shows how $60 billion lost to tax loop- holes. J. Drucker, October 21. Dharmapala, D., and Riedel, N., 2013. Earnings shocks and tax-motivated in- come shifting: evidence from European multinationals. Journal of Public Economics 97, 95–107. Dharmapala, D., 2014. What do we know about base erosion and profit shifting? A review of the empirical literature. Fiscal Studies 35,421–448. OECD (2015), Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report. (2015). OECD/G20 Base Erosion and Profit Shifting Project. doi:10.1787/9789264241152-en Dyreng, S., M. Hanlon, E. Maydew, and J. Thornock. 2017. Changes in Corporate Effective Tax Rates Over the Past 25 years. Journal of Financial Economics, forthcoming. Dyreng, S., and Markle, K., 2016. The effect of financial constraints on income shifting by US multinationals. The Accounting Review 91, 1601–1627. Gravelle, J. 2013. Tax Havens: International Tax Avoidance and Evasion. Congressional Research Service, CRS Report for Congress, January 23, 2013. Klassen, K. J., and S. K. Laplante. 2012. Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters? Journal of Accounting Research 50 (5):1245-1285. OECD (2015), Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report. (2015). OECD/G20 Base Erosion and Profit Shifting Project. doi:10.1787/9789264241633-en OECD (2015), Mandatory Disclosure Rules, Action 12 - 2015 Final Report. (2015). OECD/G20 Base Erosion and Profit Shifting Project. doi:10.1787/9789264241442-en OECD (2015), Measuring and Monitoring BEPS, Action 11 - 2015 Final Report. (2015). OECD/G20 Base Erosion and Profit Shifting Project. doi:10.1787/9789264241343-en OECD (2015), Neutralising the Effects of Branch Mismatch Arrangements, Action 2. (2017). OECD/G20 Base Erosion and Profit Shifting Project. doi:10.1787/9789264278790-en OECD (2013), Action Plan on Base Erosion and Profit Shifting, OECD Publishing. http://dx.doi.org/10.1787/9789264202719-en OECD (2015), Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report. (2015). OECD/G20 Base Erosion and Profit Shifting Project. doi:10.1787/9789264241220-en OECD (2015), Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report. (2015). OECD/G20 Base Erosion and Profit Shifting Project. doi:10.1787/9789264241480-en US Senate, 2015. Impact of US tax code on the market for corporate con- trol and jobs. Majority report of the committee on Homeland Security and Governmental Affairs Permanent Subcommittee on Investigations. US Government Printing Office, Washington, DC July 30. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/73153 | - |
| dc.description.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。 | zh_TW |
| dc.description.abstract | 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. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-17T07:19:53Z (GMT). No. of bitstreams: 1 ntu-108-R06722050-1.pdf: 901298 bytes, checksum: ad930caebc04ca7eabc2a532812f98c0 (MD5) Previous issue date: 2019 | en |
| dc.description.tableofcontents | Acknowledgement ii
Abstract iii 中文摘要 iv Table of Contents v List of Charts v List of Tables v 1. Introduction 7 2. Literature Review 11 2.1 Effective Tax Rate 11 2.2 BEPS Action Plan 13 3. Hypothesis Development 18 4. Sample and Descriptive Statistic 22 5. Main Results 35 6. Conclusion 40 References 43 | |
| dc.language.iso | en | |
| dc.subject | 有效稅率 | zh_TW |
| dc.subject | 避稅 | zh_TW |
| dc.subject | 稅務侵蝕與利潤移轉 | zh_TW |
| dc.subject | 稅務侵蝕與利潤移轉行動計畫 | zh_TW |
| dc.subject | Tax Avoidance | en |
| dc.subject | Effective Tax Rate | en |
| dc.subject | Base Erosion and Profit Shifting Action Plan | en |
| dc.subject | Base Erosion and Profit Shifting | en |
| dc.title | BEPS行動計畫前後的有效稅率比較 | zh_TW |
| dc.title | Comparison of Effective Tax Rate on Corporations Before and After the Incorporation of BEPS Action Plan | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 107-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.coadvisor | 林世銘(Su-Min Ling) | |
| dc.contributor.oralexamcommittee | 顏如君(Ju-Chun Yen),尤琳蕙(Lin-Hu Yu) | |
| dc.subject.keyword | 稅務侵蝕與利潤移轉,稅務侵蝕與利潤移轉行動計畫,有效稅率,避稅, | zh_TW |
| dc.subject.keyword | Base Erosion and Profit Shifting,Base Erosion and Profit Shifting Action Plan,Effective Tax Rate,Tax Avoidance, | en |
| dc.relation.page | 46 | |
| dc.identifier.doi | 10.6342/NTU201901228 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2019-07-09 | |
| 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 | |
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