The Association Between Corporate Tax Reform and Tax Management: Evidence from Taiwan
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 104 === In this paper, we used the book-tax difference (BTD) to examine whether and how firms shifted income over time in response to a known schedule of declining tax rates. The context of our investigation is the Tax Reform of 2010 in Taiwan which reduced corporat...
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| Format: | Others |
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2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/70331167866615398789 |
| Summary: | 碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 104 === In this paper, we used the book-tax difference (BTD) to examine whether and how firms shifted income over time in response to a known schedule of declining tax rates. The context of our investigation is the Tax Reform of 2010 in Taiwan which reduced corporate tax rates from 25% to 17%. This study also distinguishes between temporary and permanent BTD and test their relationships with tax shifting behavior. Our results indicate that the Taiwan listed companies might have anticipated reductions in tax rates to tax management. There is also found it is increasing that the proportion of pre-tax net profit of taxable income it means for every $ 1 of corporate earnings, declare income is growing after lower taxes.
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