The Relationship Between Corporate Tax Avoidance and Level of Debt
碩士 === 國立臺灣大學 === 會計學研究所 === 102 === 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 prox...
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2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/09381337906924871750 |
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ndltd-TW-102NTU053850112016-03-09T04:24:04Z http://ndltd.ncl.edu.tw/handle/09381337906924871750 The Relationship Between Corporate Tax Avoidance and Level of Debt 企業避稅與其負債水準間關聯性之檢視 Wei-Lin Chen 陳威霖 碩士 國立臺灣大學 會計學研究所 102 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. Shih-Ming, Lin 林世銘 2014 學位論文 ; thesis 35 zh-TW |
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NDLTD |
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zh-TW |
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Others
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NDLTD |
| description |
碩士 === 國立臺灣大學 === 會計學研究所 === 102 === 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.
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| author2 |
Shih-Ming, Lin |
| author_facet |
Shih-Ming, Lin Wei-Lin Chen 陳威霖 |
| author |
Wei-Lin Chen 陳威霖 |
| spellingShingle |
Wei-Lin Chen 陳威霖 The Relationship Between Corporate Tax Avoidance and Level of Debt |
| author_sort |
Wei-Lin Chen |
| title |
The Relationship Between Corporate Tax Avoidance and Level of Debt |
| title_short |
The Relationship Between Corporate Tax Avoidance and Level of Debt |
| title_full |
The Relationship Between Corporate Tax Avoidance and Level of Debt |
| title_fullStr |
The Relationship Between Corporate Tax Avoidance and Level of Debt |
| title_full_unstemmed |
The Relationship Between Corporate Tax Avoidance and Level of Debt |
| title_sort |
relationship between corporate tax avoidance and level of debt |
| publishDate |
2014 |
| url |
http://ndltd.ncl.edu.tw/handle/09381337906924871750 |
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