近年來反避稅浪潮持續延燒，在企業與政府之間，會計師的角色尤其重要。本研究主要探討審計公費與非審計公費金額多寡對企業避稅行為之影響，文中以2006至2016年台灣上市上櫃公司為樣本，參考Chen et al. (2010)之研究模型，採用有效稅率及現金有效稅率作為避稅行為的衡量指標，實證結果發現當會計師收取較高的審計公費時，將投入足夠的資源進行查核簽證，增加財務與稅務簽證品質，進而抑制企業之避稅行為。另外，企業額外購買非審計服務時，會計師會提供稅務相關服務，協助企業進行租稅規劃。最後，本研究進行三項敏感性測試以加強本研究之穩健性。

Recently, the rise of anti-tax avoidance continued to spread to the world. The role of auditors becomes more important between company and government. The research mainly discusses about how the amount of audit fees and non-audit fees will affect tax avoidance of company. This research uses TSE (Taiwan Stock Exchange) and OTC (Over-the-counter) listed firms in Taiwan from 2006 to 2016 as the sample, following the model developed by Chen et al. (2010), and adopting effective tax rate and cash effective tax rate as proxies for tax avoidance. The study finds out that if auditors charge higher audit fees, they will make more effort and put more resources in auditing and tax attestation processes, which can restrain tax avoidance of the company. Besides, the auditors provide incremental tax services to assist company tax planning if company additionally purchases non-audit services. The empirical results still remains robust based on the sensitivity tests.

摘要 I
Abstract II
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究架構 4
第二章 文獻回顧及假說發展 5
第一節 審計公費與非審計公費 5
第二節 避稅行為 10
第三節 審計公費、非審計公費與避稅行為之關聯 14
第三章 研究設計 17
第一節 實證模型 17
第二節 變數說明 19
第三節 資料來源與樣本選取 24
第四章 實證結果與分析 25
第一節 敘述性統計 25
第二節 相關係數分析 31
第三節 實證結果 36
第四節 敏感性分析 40
第五章 研究結論與未來建議 47
第一節 研究結論 47
第二節 研究限制及建議 48
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