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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2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/70331167866615398789 |
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ndltd-TW-104NDHU53850052017-09-03T04:25:31Z http://ndltd.ncl.edu.tw/handle/70331167866615398789 The Association Between Corporate Tax Reform and Tax Management: Evidence from Taiwan 台灣營利事業所得稅稅率調降與企業租稅規劃行為之探究 Cheng-Wei Wu 吳晟維 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. Chao-Lan Wang 王肇蘭 2016 學位論文 ; thesis 55 |
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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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| author2 |
Chao-Lan Wang |
| author_facet |
Chao-Lan Wang Cheng-Wei Wu 吳晟維 |
| author |
Cheng-Wei Wu 吳晟維 |
| spellingShingle |
Cheng-Wei Wu 吳晟維 The Association Between Corporate Tax Reform and Tax Management: Evidence from Taiwan |
| author_sort |
Cheng-Wei Wu |
| title |
The Association Between Corporate Tax Reform and Tax Management: Evidence from Taiwan |
| title_short |
The Association Between Corporate Tax Reform and Tax Management: Evidence from Taiwan |
| title_full |
The Association Between Corporate Tax Reform and Tax Management: Evidence from Taiwan |
| title_fullStr |
The Association Between Corporate Tax Reform and Tax Management: Evidence from Taiwan |
| title_full_unstemmed |
The Association Between Corporate Tax Reform and Tax Management: Evidence from Taiwan |
| title_sort |
association between corporate tax reform and tax management: evidence from taiwan |
| publishDate |
2016 |
| url |
http://ndltd.ncl.edu.tw/handle/70331167866615398789 |
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