Does Corporate Governance Affect Tax Avoidance

• Main Authors: Hsiang-Lin Chu, 朱祥霖
• Other Authors: Yu-Hui Su
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/13167511324376754553

碩士 === 東吳大學 === 會計學系 === 101 === Does corporate governance affect tax avoidance? This study analysis the interaction between corporate tax avoidance and corporate governance. Since tax avoidance is complex and difficult to supervise inherently, it can easily become a hotbed of crime. Therefore, in order to avoid the assets have been misappropriated, tax avoidance activity level probably decrease as governance quality increase. After control profitability, industry and size, the empirical results of this study suggest that earning-seat deviation of board members (agency cost proxy variable) and tax avoidance have significant negative relationship. It indicates when company has well governance mechanisms, it will mitigate tax avoidance activity to avoid assets misappropriation.