| Summary: | 碩士 === 中原大學 === 會計研究所 === 99 === In recent years, book-tax differences has generally increased over time, except differences exist because of the difference in Generally Accepted Accounting Principles (GAAP) and tax law, on the other hand can’t explain part , may be company through tax management. Recent evidence shows that many company decrease corporate taxes through tax aggressive activies are becoming an increasingly common of the corporate in many countries around the world. The current economic environment in Taiwan, family-controlled firms play a vital role, so this paper from 1999 to 2007 for the sample of listed companies in Taiwan to explore the family-controlled companies for the attitude of tax management practices.
Empirical results show that the family-controlled firms and tax management practices have a significant positive relationship, meaning the family-controlled firms may be tax avoidance, resulting in widening the tax difference. In addition, this paper found that a higher depreciation of the net assets of the company will have a lower effective tax rates, depreciation of assets has shown non-debt tax shield tax benefits, but this study did not find debt ratio and intangible assets arising from tax shields affect the effective tax rate for listed companies to the evidence. We also add interaction item with family-controlled firms and return on assets (FAMILY * ROA), further analysis of family-controlled firms in relation to non-family-controlled firms tax management practices, empirical results show that family-controlled firms when profitability is better, compared to non-family-controlled businesses, higher tax rates and efficient.
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