本研究旨在探討臺灣所得稅制改革是否會影響企業租稅規劃之行為。本研究以2006 年至2013 年及2015 年至2020 年之臺灣上市公司為研究對象，並以財稅差異作為租稅規劃的代理變數。實證結果顯示，在稅率調降後，企業會因為租稅規劃誘因減少，故總財稅差異在稅率變化前後有明顯不同；永久性財稅差異明顯減少；而企業會將收入遞延至較低年度認列，使暫時性財稅差異明顯增加；在稅率調升後，總財稅差異在稅率變化前後有明顯不同；永久性財稅差異明顯增加；而暫時性財稅差異沒有明顯差異。另外，在稅率調降 (調升) 後，課稅所得占稅前淨利之比例 (TI) 皆有顯著增加。

The purpose of this study is to explore whether the reform of the income tax system in Taiwan will affect the tax planning behavior of enterprises. This study takes Taiwan listed companies from 2006 to 2013 and from 2015 to 2020 as the research objects, and uses the book-tax differences (BTD) as proxy variables for tax planning. The empirical results show that, after the tax rate reduction, enterprises will reduce the incentives for tax planning, so the TOTAL BTD are significantly different; the PER BTD significantly decrease; and enterprises will defer income to the lower year, that the TEM BTD significantly increase; after the tax rate increase, the BTD are significantly different; the PER BTD significantly increase; the TEM BTD are not significantly different. In addition, the proportion of taxable income to net profit before tax (TI) increased significantly after the tax rate reduction or increase.

摘要 I
Abstract II
第一章 緒論 1
第一節 研究背景及動機 1
第二節 研究架構與流程 3
第二章 文獻回顧與假說發展 5
第一節 臺灣營利事業所得稅的沿革 5
第二節 財稅差異與租稅規劃 9
第三節 假說發展 10
第三章 研究方法 14
第一節 資料來源及樣本選取 14
第二節 迴歸模型與變數定義 17
一、應變數之衡量 — 財稅差異 (Book-Tax Differences, BTD) 17
二、主測變數之衡量 — 期間之虛擬變數 (PERIOD-DOWN / PERIOD-UP) 19
三、控制變數之衡量 19
第四章 實證結果與分析 25
第一節 敘述性統計分析 25
第二節 相關係數分析 31
第三節 實證結果與分析 42
第四節 敏感性分析 48
一、增加樣本期間 (2006年至2017年及2010年至2020年) 48
二、控制盈餘管理後之財稅差異與稅率變化之關聯 51
三、稅率之額外效果 (樣本期間為2006年至2020年) 53
第五章 結論與限制 55
第一節 研究結論 55
第二節 研究限制與建議 56
參考文獻 57
中文文獻 57
英文文獻 58

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