| Summary: | 碩士 === 元智大學 === 財務金融暨會計碩士班(會計學程) === 104 === This study aims to investigate whether the overall diversity in board influences firm’s level of tax avoidance, and to examine the association between component element of board diversity and tax avoidance. In this paper, the listed companies in Taiwan as the research project, the research period is for the year 2010 to 2014, using the percentile rank method to quantify the overall board diversity and the multiple regression analysis to test hypotheses.
My findings suggest that higher value of board’s overall diversity is associated with lower levels of tax avoidance. I also find that gender and tenure diversity in the board is higher, the firm engaged lower level of tax avoidance. The specific director diversity is significant negatively associated with permanent differences and the proportion of independent director is negatively associated with Book Tax Differences. The proportion of foreign director is higher; the firm’s tax burden will be heavier.
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