投資抵減與企業經營績效間之關聯性研究
| Autor: | Cheng,Hui-Fang, 鄭惠方 |
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| Rok vydání: | 2006 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 94 In order to strengthen the competitiveness of the nation and industries, the government has instituted the related regulations to stimulate the R&D input, equipment investment, and technology improvement of companies. One of the most representative regulations is “Statute for Upgrading Industries,” especially the Article six of which, the most important tax measure, referring to invest in automatic equipment, R&D, and personnel training and resulting in huge number of losses of tax revenue. The number of investment credit against tax in accordance with the Article six accounts for thirty percent of the total investment tax credit. Therefore, the Article six of “Statute for Upgrading Industries” is chosen as the research topic of this thesis. The research goal is to review whether corporate operating efficiencies are influenced concretely by this tax measures. We sample the several listed companies in the electric industry and in the electrical machinery industry as our research targets, and choose DEA to calculate the efficiencies of companies classified by the applicability of investment tax credit. Finally, we utilize statistical methods to research the relationship between investment tax credit and corporate efficiencies. In our empirical study, we find that the companies, in both electric industry and electrical machinery industry, eligible for investment tax credit, have higher allocation efficiency, but those unqualified for investment tax credit have higher cost efficiency and pure technical efficiency. This result indicates that the policy of investment tax credit is able to help companies reduce costs, but is unable to improve their technical efficiencies. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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