| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 105 === The purpose of this study is to explore the impact of the audit committee and the supervisor on corporate tax avoidance. At present, the Securities and Exchange Act regulates corporations to set up either an audit committee or supervisors. What is the effect of this regulation on tax avoidance? The most of literatures in the past discussed the audit committee regarding the quality of the financial statements,earnings quality, earnings management, and the degree of information disclosure. Only few literatures consider the effect of the audit committee and supervisors on tax avoidance. Accordingly, this study proposes following questions:
1、whether a corporation with audit committee is less likely to avoid tax than a corporation with supervisors?
2、 whether having audit committee in a corporation could suppress tax avoidance?
3、 for the factors of size, activity, and attendance of the audit committee in a corporation, how about the effect of these factors on corporate tax avoid-ance ?
For first and second issue, our analysis shows that, a corporation with an audit committee is more likely to restrict tax avoidance than a corporation with supervisors. Yet, among all factors of an audit committee being discussed in this article, only professionalism of the committee has a positive correlation with tax avoidance. The reason why remaining factors have no effect on corporation tax avoidance could be the limited sample amount. For the third issue, since the Securities and Exchange Act will force a company with the equity more than $2 billion establishing an audit committee from 2017, it will become a popular topic in a near future.
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