The Relationships among Corporate Governance, Tax Planning and Corporate Performance: A Case Study of Listed Companies

• Main Authors: WU,SHIH-TING, 吳詩婷
• Other Authors: LIU,JUNG-FANG
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/6h24sf

碩士 === 嶺東科技大學 === 財政系財稅與會計資訊碩士班 === 105 === Corporate performance is often the basis for investors to assess the quality of a business, and a number of factors interact and present for a company's performance. In the past, most scholars used the corporate governance to measure the performance of a company, and there was a good corporate governance that had better performance of the company's performance. However, the main purpose of the enterprise is the pursuit of profit maximization. Then, the tax planning considers the minimum tax burden and all the tax and non-tax costs of economic behavior. The decision-maker pursuits to maximum net remuneration. Therefore, this study regards the listed companies in Taiwan from 2013 to 2015 as an example to analyze the relationships among corporate governance, tax planning and corporate performance, including to the composition of the directors, the structure of ownership. The study understands the impact of corporate taxation on corporate performance in different corporate governance environments. The empirical results show that the decentralization or centralization of the ownership structure of enterprises has a certain influence on the performance in the environment of listed companies. Although the degree of corporate governance has no significant impact on tax planning, the establishment of independent directors for the tax planning will improve the supervision effect, and the company's performance will have a certain impact.