The Relationship Among Corporate Governance Ranking System, Family Business, and Tax Planning

• Main Authors: TSAI, I-CHUN, 蔡宜君
• Other Authors: KANG, SHU-CHEN
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/z8nzmh

碩士 === 逢甲大學 === 商學專業碩士在職學位學程 === 106 === In Taiwan, the corporate governance ranking system puts into force in 2014. Most of companies which are on the stock exchange market and the over-the –counter market are family business. For making maximum profit and paying minimum tax, the company plans tax, so this research discusses using the corporate governance ranking system can reduce the probability of tax planning or not. This research discusses the relationship among corporate governance ranking system, family business and tax planning. In addition, the study uses first, second, and third corporate governance ranking system results which are released in 2015,2016 and 2017 and offered by Financial Supervisory Commission as rating indicator, and the samples adopt from list non-financial companies. Empirical evidences show the tax-planning probability of the company which got a better ranking by corporate governance ranking system become low, and it means the system is a good supervision mechanism. Moreover, the tax-planning probability of family business which got a better ranking by corporate governance ranking system is lower than non-family business. By the way, the result of this research shows the tax-planning probability of family business in Taiwan is low, but some literature review has another idea. Besides verifying the effectiveness of the corporate governance ranking system which is implemented in Taiwan, this research can provide the tax authority to use the result of the corporate governance ranking system to analysis financial statements for selecting and checking cases. Moreover, the corporate governance ranking system can supervise the company, advance the firm’s internal mechanism continuously, and let the company attain sustainable operation.