Product Market Power and Tax Avoidance – Evidence from Taiwan

• Main Author: 王少君
• Other Authors: KUO, JENN-SHYONG
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/6zx8c9

碩士 === 國立臺北大學 === 會計學系 === 107 === Product market power provide firms with stable profit and competitive advantages. This study was to investigate the relationship between product market power and tax avoidance, also if firms mimic the tax strategy of their product market power leaders. Effective Tax rate, book tax difference was used to measure tax avoidance, price cost margin to measure firms’ Product market power, examining product market power and tax avoidance among Taiwan’s listed companies. Result shows consistent with the hypothesis that firms with greater product market power engage in greater tax avoidance. Firms does mimic the tax strategy of their product market power peers, however, evidence shows that they do not mimic the product market power leaders, different from the result of Kubick, Lynch, Mayberry and Omer (2015)。 Keywords：Tax Avoidance、Product Market Power、Mimic、Price Cost Margin