| Summary: | 碩士 === 中原大學 === 會計研究所 === 107 === Using Taiwanese listed firms from 2013 to 2017, this study uses four tax avoiding proxy variables such as current effective tax rate, income tax expense effective tax rate, book-tax difference and permanent differences to examine the relationship between family business, corporate social responsibility performance and tax avoidance.
The results show that corporate social responsibility performance and current effective tax rate are significantly negatively correlated, indicating that the higher the corporate social responsibility performance, the lower the tax avoidance degree. Secondly, the family firms have a significant positive correlation with the effective tax rate, indicating that the family firms’ tax avoidance degree is lower than that of non-family firms. In addition, this study found that family firms with social responsibility have lower tax avoidance, and in order to ensure family firms can be sustainable operation and sustain positive reputation. They are more likely to avoid tax aggressiveness activities that may damage the family''s reputation.
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