| Summary: | 碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 103 === This study examine the association between the CSR family firm and tax avoidance by using three effective tax rates. The sample is based on Taiwan corporations from 2011 to 2013. First, this research uses the family firms defined by TEJ to examine whether the family firms and non-family firms have different tax avoidance behavior, and result does not find the difference between them. Following this research examined the association between family firms and CSR, and we find that family firms are more CSR than non-family firms; this study further finds family firms’ CSR scores are lower than non-family firms. Finally, this research examines whether CSR can affect the family firms’ tax avoidance behavior, and find family firms that have CSR are more likely to have tax avoidance.
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