| Summary: | 碩士 === 國立政治大學 === 會計學系 === 105 === Followed by Taylor and Richardson (2014)’s research, and using US firms data over the 2006-2015 period, this study investigates the relationship between directors with tax expertise on the board and firm characteristics. The results suggest that the demands of directors with tax expertise are correlated with corporate tax complexity. Firms with higher corporate tax complexity have higher demands of directors with tax expertise. Besides, in the robustness test controlling the firm sizes, the results also show the demands of directors with tax expertise exhibits a strong positive relationship with corporate tax complexity. In addition, this study also finds firms which are more likely to engage in tax avoidance have higher demands of the directors with tax expertise, indicating that firms select tax directors to use their expertise to carry out more aggressive tax planning. This study provides empirical evidence on the relationship between directors with tax expertise on the board, firm characteristics and corporate tax avoidance.
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