Hanlon 曾指出美國企業財務所得與課稅所得差異有越來越大的趨勢；國內學者根據2000年至2003年之營所稅申報資料亦發現我國企業財務所得與課稅所得差異也有越來越大的趨勢。然台灣近十幾年來，稅制的變化不少，因此本研究想觀察2000年~2017年我國獲利之上市公司其財稅差異的趨勢及探討影響財稅差異的因素。實證發現我國財稅差異有逐漸擴大的趨勢，尤其是在2010年以後更為明顯；但反資本弱化的實施對財稅差異並無影響；另外，集團企業、家族企業、在避稅天堂設立子公司的企業其財稅差異並無明顯較高。

Hanlon pointed out the book-tax difference increasing in USA. In Taiwan, some scholar found the book-tax difference increasing according the Profit-making business income tax return information from 2000 to 2003. However, there are many changes in tax law in decades, this paper want to study the trend and determinant of book-tax difference of profitable company in Taiwan from 2000 to 2017. We find as follows: (1) After the company's income tax rate decreased in 2010, the trend of book-tax difference is increasing. (2)There are no significant effect on book-tax difference that implementation of anti-thin capitalization. (3)There are no signal book-tax differences between family business and non-family business; group business and non-group business.

摘要………………………………………………………………………………………Ⅰ
英文摘要……………………………………………………………………………Ⅲ
內容目錄……………………………………………………………………………V
圖目錄…………………………………………………………………………………VII
表目錄…………………………………………………………………………………IX
第一章 緒論……………………………………………………………………1
第一節 研究背景及目的……………………………………………1
第二節 研究架構……………………………………………………………3
第二章 文獻回顧……………………………………………………………5
第三章 研究方法……………………………………………………………9
第一節 資料來源與樣本選取……………………………………9
第二節 迴歸模型與變數定義……………………………………9
第四章 實證結果分析…………………………………………………21
第一節 敘述性統計………………………………………………………21
第二節 相關係數分析…………………………………………………25
第三節 實證結果與分析……………………………………………28
第四節 額外測試……………………………………………………………34
第五章 結論與限制………………………………………………………49
參考文獻………………………………………………………………………………51

王肇蘭，吳晟維，2018， "2010 年營利事業所得稅稅制變革與企業租稅規劃行為
之探究." 會計與公司治理 13(2): 59-88.
王肇蘭，蔡怡徵 (2016). "企業社會責任與財稅差異之關聯." 會計審計論叢 6(1): 1-22.
汪瑞芝，2018， "反避稅機制與有效抑制盈餘管理行為對企業有效稅率之影響研
究，中華管理評論國際學報，2018 年 2 月第二十一卷一期 • Vol. 21,
No. 1, February 2018.
林嘉焜，「境外公司與OBU操作的第一本書」，宏典文化，初版，台北市，2007年
林嬌能、許彩蓮 ，2011，. "家族企業與租稅規劃之關聯性." 會計學報 4(1): 23-49.
洪榮華、郭怡萍、蕭雯華，2006，兩稅合一對公司資本結構影響之研究-高科技與傳
統產業之比較, 輔仁管理評論.
高妮瑋，2006，試估最低稅負制對上市（櫃）公司之影響，貨幣觀測與信用評等，
58期(3月)：45-57.
高妮瑋，2000，"機構投資人持股偏好與績效之研究. "，國立中正大學會計學研究
所未出版碩士論文.
張敏雷、黃德芬，2007，"遞延所得稅費用策略性調控與公司盈餘管理行為."，當
代會計，第8卷，第2期:181-208.
黃美祝 ，2010， "財稅差異金額大小對國稅局選案查核之影響." 會計評論(50):
23-55.
黃美祝、李映茹 ，2009， "最低稅負制對企業租稅負擔影響之研究-高科技產業與
傳統產業之比較." 當代會計 10(2): 189-224.
黃美祝、楊佩璇 ，2011， "集團企業與非集團企業避稅程度之比較." 會計學報
4(1): 1-22.
黃舒綺，1999，海外直接投資企業與國際性租稅規劃，中興大學企業管理學研究所
碩士論文.
陳明進 (2009). "財務報表資料推估課稅所得之研究." 管理學報 26(6): 625-
636.
陳明進、蔡麗雯 ，2006"財稅所得差異決定因素及課稅所得推估之研究." 管理
學報 23(6): 739-763.
陳惠貞，2002，OBU在國際租稅規劃之應用—以個案公司探討，國立政治大學經營
管理碩士學程會計組碩士論文.
鄭凱文，「境外公司在遺產稅租稅規劃上的應用」，國立雲林科技大學財務金融系
碩士論文，12-13頁，2005年.
Badertscher, B. A.,J. D.Phillips, M. Pincus and S.O. Rego.(2009).
" Earnings management strategies and the trade-off between tax benefits and detection risk: To conform or not to conform? "
The Accounting Review 84 (1) :63-97.
Chen, S., et al. (2010). "Are family firms more tax aggressive than non-family firms?"Journal of financial economics 95(1): 41-61.
Derashid, C. and H. Zhang (2003). "Effective tax rates and the “industrial policy” hypothesis: evidence from Malaysia." Journal of international accounting, auditing and taxation 12(1): 45-62.
Desai, M. A. (2003). "The divergence between book income and tax income." Tax policy and the Economy 17: 169-206.
Dhaliwal, D. and S.-w. Wang (1992). "The effect of book income adjustment in the 1986 alternative minimum tax on corporate financial reporting." Journal of accounting and Economics 15(1): 7-26.
Dyreng, S. D., et al. (2008). "Long-run corporate tax avoidance." The Accounting Review 83(1): 61-82.
Frank, M., et al. (2006). "Does aggressive financial reporting accompany aggressive tax reporting (and vice versa)." University of Virginia. Mimeo.
Frank, M. M., et al. (2009). "Tax reporting aggressiveness and its relation to aggressive financial reporting." The Accounting Review 84(2): 467-496.
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership & control. Journal of Law & Economics, 26, 301-325.
Graham, J. R. and A. L. Tucker (2006). "Tax shelters and corporate debt policy." Journal of financial economics 81(3): 563-594.
Gupta, S. and K. Newberry (1997). "Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data." Journal of accounting and public policy 16(1): 1-34.
Gillan, S. L. (2006). "Recent developments in corporate governance: An overview. Journal of Corporate Finance", 12(3), 381-402.
Hanlon, M. and S. Heitzman (2010). "A review of tax research." Journal of accounting and Economics 50(2-3): 127-178.
Hanlon, M., et al. (2005). "Evidence for the possible information loss of conforming book
income and taxable income." The Journal of Law and Economics 48(2): 407-442.
Hanlon, M. and T. Shevlin (2002). "Accounting for tax benefits of employee stock options and implications for research." Accounting Horizons 16(1): 1-16.
Hanlon, M. and T. Shevlin (2005). "Book-tax conformity for corporate income: An introduction to the issues." Tax policy and the Economy 19: 101-134.
Harris, D., et al. (1993). Income shifting in US multinational corporations. Studies in international taxation, University of Chicago Press: 277-308.
Joos, P., J. Pratt, and D.Young.(2000). Book-tax differences and the value relevance of earnings. Working paper. Massachusetts Institute of Technology, Indiana University and INSEAD.
Manzon Jr, G. B. and G. A. Plesko (2001). "The relation between financial and tax reporting measures of income." Tax L. Rev. 55: 175.
Mills, L. F. (1998). "Book-tax differences and Internal Revenue Service adjustments." Journal of Accounting research 36(2): 343-356.
Mills, L. F. and K. J. Newberry (2001). "The influence of tax and nontax costs on book-tax reporting differences: Public and private firms." Journal of the American Taxation Association 23(1): 1-19.
Mills, L. F., et al. (2002). "Trends in book-tax income and balance sheet differences."Available at SSRN 313040.
Phillips, J., et al. (2003). "Earnings management: New evidence based on deferred tax expense." The Accounting Review 78(2): 491-521.
Rego, S. O. (2003). "Tax‐avoidance activities of US multinational corporations." Contemporary accounting research 20(4): 805-833.
Revsine, L., et al. (1999). Financial reporting & analysis, Prentice Hall Upper Saddle River^ eNew Jersey New Jersey.
Scholes, M. S., et al. (1992). Firms' responses to anticipated reductions in tax rates: The Tax Reform Act of 1986, National Bureau of Economic Research.
Seida, J. A. and W. F. Wempe (2004). "Effective tax rate changes and earnings stripping following corporate inversion." National Tax Journal: 805-828.
Stickney, C. P. and V. E. McGee (1982). "Effective corporate tax rates the effect of size, capital intensity, leverage, and other factors." Journal of accounting and public policy 1(2): 125-152.
Wilson, R. J. (2009). "An examination of corporate tax shelter participants." The Accounting Review 84(3): 969-999.
Weisbach, D. A.(2002). "Ten truths about tax shelters. "Tax Law Review 55 (2):215-253