The Comparison of Tax Aggressiveness between Group and Non-group Enterprises.
| Autor: | Pei-Hsuan Yang, 楊佩璇 |
|---|---|
| Rok vydání: | 2010 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 98 This thesis observes the factors of enterprises book-tax differences in Taiwan. By comparing the tax aggressiveness between group and non-group enterprises, this thesis examines whether the group enterprises with institutional investors will reduce tax avoidance activities. The sample consists of observations selected from listed and over-the-counter companies in Taiwan from 2004 to 2008. The empirical results show the level of tax aggressiveness between group and non-group enterprises is different, and compared to non-group enterprises, group enterprises are more aggressive. The enterprises will be more aggressive when they have lower leverage ratios, better profitability, or larger book-tax differences in prior year. However, whether the group enterprises with institutional investors will reduce tax avoidance activities are not observed. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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