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政治關聯、公司治理與有效稅率 = Political Connectio...

國立高雄大學亞太工商管理學系碩士班

政治關聯、公司治理與有效稅率 = Political Connections, Corporate Governance, and Effective Tax Rate

Record Type:	Language materials, printed : monographic
Paralel Title:	Political Connections, Corporate Governance, and Effective Tax Rate
Author:	温程,
Secondary Intellectual Responsibility:	國立高雄大學
Place of Publication:	[高雄市]
Published:	撰者;
Year of Publication:	2014[民103]
Description:	90面圖，表 : 30公分;
Subject:	政治關聯
Subject:	Effective Tax Rate
Online resource:	http://handle.ncl.edu.tw/11296/ndltd/98288554176034088620
Notes:	參考書目：面66-78
Notes:	103年12月16日公開
Summary:	政治關聯與公司治理機制對於企業來說是成本還是降稅的渠道，是值得探討的議題。本研究欲探討政治關聯與公司治理對有效稅率的影響。本研究以台灣上市櫃公司為研究樣本，研究期間為2008年與2012年。實證發現，政治關聯企業以及公司治理的好壞對有效稅率無顯著影響。此外，2008年的資料顯示，政治獻金及資產報酬率對有效稅率有正面的影響；機構投資人持股比例及資本密集度對有效稅率有負面的影響。 It is an interesting issue whether political connections and corporate governance mechanism are cost or the channel of tax reduction. This study investigates the effects of political connections and corporate governance on effective tax rate. In this study, the listed companies in Taiwan are taken as the research sample and the time periods are year 2008 and 2012. The empirical results show that the political connection firms and the quality of corporate governance have no significant influence on effective tax rate. Furthermore, the data of year 2008 indicates that political donation and return on total assets have positive effect on effective tax rate; institutional ownership and capital intensity have negative effect on effective tax rate.

政治關聯、公司治理與有效稅率 = Political Connections, Corporate Governance, and Effective Tax Rate
温, 程

政治關聯、公司治理與有效稅率 = Political Connections, Corporate Governance, and Effective Tax Rate / 温程撰 - [高雄市] : 撰者, 2014[民103]. - 90面 ; 圖，表 ; 30公分.
參考書目：面66-78103年12月16日公開.
政治關聯Effective Tax Rate

政治關聯、公司治理與有效稅率 = Political Connections, Corporate Governance, and Effective Tax Rate
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