An Empirical Study on Corporate Tax Avoidance in Family Firms
碩士 === 國立中興大學 === 會計學研究所 === 106 === This study examines the relationship between family-controlled share holdings and tax avoidance. Furthermore, this study compares the incongruous influence of family-controlled share holdings on corporate tax avoidance in different external regulatory environment...
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ndltd-TW-106NCHU53850022019-05-16T01:24:29Z http://ndltd.ncl.edu.tw/handle/zb6vf5 An Empirical Study on Corporate Tax Avoidance in Family Firms 家族企業與租稅規避行為之實證研究 HuI-Yu Lin 林慧瑜 碩士 國立中興大學 會計學研究所 106 This study examines the relationship between family-controlled share holdings and tax avoidance. Furthermore, this study compares the incongruous influence of family-controlled share holdings on corporate tax avoidance in different external regulatory environments. This study also examines whether there is a difference in the extent to which the family firms in the ethnic Chinese regions is engaged in tax avoidance compared with family firms in other regions. Using the largest 500 family firms around the globe from 2015 to 2017 as samples, the empirical results show that when the company resident in countries where tax enforcement is perceived to be stronger, the higher the proportion of family-controlled share holdings, the lower the degree of tax avoidance. When the company resident in countries where tax enforcement is perceived to be weaker, the higher the proportion of family-controlled share holdings, the higher the degree of tax avoidance. The empirical results also show that compared with family firms in other regions, family firms in the ethnic Chinese regions are more likely to engage in tax avoidance. 陳育成 龎雅文 2018 學位論文 ; thesis 29 zh-TW |
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碩士 === 國立中興大學 === 會計學研究所 === 106 === This study examines the relationship between family-controlled share holdings and tax avoidance. Furthermore, this study compares the incongruous influence of family-controlled share holdings on corporate tax avoidance in different external regulatory environments. This study also examines whether there is a difference in the extent to which the family firms in the ethnic Chinese regions is engaged in tax avoidance compared with family firms in other regions. Using the largest 500 family firms around the globe from 2015 to 2017 as samples, the empirical results show that when the company resident in countries where tax enforcement is perceived to be stronger, the higher the proportion of family-controlled share holdings, the lower the degree of tax avoidance. When the company resident in countries where tax enforcement is perceived to be weaker, the higher the proportion of family-controlled share holdings, the higher the degree of tax avoidance. The empirical results also show that compared with family firms in other regions, family firms in the ethnic Chinese regions are more likely to engage in tax avoidance.
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author2 |
陳育成 |
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陳育成 HuI-Yu Lin 林慧瑜 |
author |
HuI-Yu Lin 林慧瑜 |
spellingShingle |
HuI-Yu Lin 林慧瑜 An Empirical Study on Corporate Tax Avoidance in Family Firms |
author_sort |
HuI-Yu Lin |
title |
An Empirical Study on Corporate Tax Avoidance in Family Firms |
title_short |
An Empirical Study on Corporate Tax Avoidance in Family Firms |
title_full |
An Empirical Study on Corporate Tax Avoidance in Family Firms |
title_fullStr |
An Empirical Study on Corporate Tax Avoidance in Family Firms |
title_full_unstemmed |
An Empirical Study on Corporate Tax Avoidance in Family Firms |
title_sort |
empirical study on corporate tax avoidance in family firms |
publishDate |
2018 |
url |
http://ndltd.ncl.edu.tw/handle/zb6vf5 |
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