The Effects of Family Control on Corporate Tax Avoidance
碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 101 === Family firms is one of the most important firm organizations in Taiwan, and tax costs are significant costs for firms. The most benefit of tax aggressiveness is tax savings for firms, but relatively, tax aggressiveness may increase the potential risks and co...
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ndltd-TW-101NCHU54571042018-04-10T17:23:06Z http://ndltd.ncl.edu.tw/handle/7526n9 The Effects of Family Control on Corporate Tax Avoidance 企業家族化對租稅規避活動之影響 Hsiu-Chien Hunag 黃秀謙 碩士 國立中興大學 高階經理人碩士在職專班 101 Family firms is one of the most important firm organizations in Taiwan, and tax costs are significant costs for firms. The most benefit of tax aggressiveness is tax savings for firms, but relatively, tax aggressiveness may increase the potential risks and costs according to its avoidance and complexity, including stock discount, potential audit penalty imposed by the regulators, reputation damaged and other non-tax costs This study investigates whether family firms are more or less tax aggressiveness than non-family firms. Using a sample of listed companies in Taiwan from 2005 to 2008, this study uses two measures, effective tax rate (ETR) and cash effective tax rate (CETR), as tax aggressiveness proxies, to examine the relation between family firms and tax aggressiveness.This study finds that family firms are significantly positive with cash effective tax rates. The empirical result shows that family firms are less tax aggressiveness than non-family firms, consistent with the results of Chen et al. (2010). Family firms are more concerned with the reputation damage and penalaty form the regulators,therefore gamily firms ate less tax aggussiveness than non-fimly firms. Nai-Hui Su 蘇迺惠 2013 學位論文 ; thesis 36 zh-TW |
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碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 101 === Family firms is one of the most important firm organizations in Taiwan, and tax costs are significant costs for firms. The most benefit of tax aggressiveness is tax savings for firms, but relatively, tax aggressiveness may increase the potential risks and costs according to its avoidance and complexity, including stock discount, potential audit penalty imposed by the regulators, reputation damaged and other non-tax costs This study investigates whether family firms are more or less tax aggressiveness than non-family firms.
Using a sample of listed companies in Taiwan from 2005 to 2008, this study uses two measures, effective tax rate (ETR) and cash effective tax rate (CETR), as tax aggressiveness proxies, to examine the relation between family firms and tax aggressiveness.This study finds that family firms are significantly positive with cash effective tax rates. The empirical result shows that family firms are less tax aggressiveness than non-family firms, consistent with the results of Chen et al. (2010). Family firms are more concerned with the reputation damage and penalaty form the regulators,therefore gamily firms ate less tax aggussiveness than non-fimly firms.
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author2 |
Nai-Hui Su |
author_facet |
Nai-Hui Su Hsiu-Chien Hunag 黃秀謙 |
author |
Hsiu-Chien Hunag 黃秀謙 |
spellingShingle |
Hsiu-Chien Hunag 黃秀謙 The Effects of Family Control on Corporate Tax Avoidance |
author_sort |
Hsiu-Chien Hunag |
title |
The Effects of Family Control on Corporate Tax Avoidance |
title_short |
The Effects of Family Control on Corporate Tax Avoidance |
title_full |
The Effects of Family Control on Corporate Tax Avoidance |
title_fullStr |
The Effects of Family Control on Corporate Tax Avoidance |
title_full_unstemmed |
The Effects of Family Control on Corporate Tax Avoidance |
title_sort |
effects of family control on corporate tax avoidance |
publishDate |
2013 |
url |
http://ndltd.ncl.edu.tw/handle/7526n9 |
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