The effect of tax avoidance through related party transactions on tax accrual quality
| Autor: | YANG, CHENG-LIN, 楊政霖 |
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| Rok vydání: | 2019 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 The purpose of this study is to find out the effect of tax avoidance through related party transactions on tax accrual quality. Tax expense is a material item in statement of comprehensive income. The accrual quality of tax expense will make a big impact on earnings quality. Tax avoidance, which means the company use some ways to reduce its cash flowing out to tax authority, will effect tax expense. Related party transaction is one of the ways company to avoid its tax paying.(e.g. transfer pricing, anti-thin capitalization or tax haven) therefore, when company use this ways to reduce its tax paying, this behavior may effect tax accrual quality. In our empirical analysis, we find out related party sales and purchase, and investment in tax haven, will make a negative effect on tax accrual quality. However, related party borrowing, which may influence by income tax act and government supervisor, has a positive effect on tax accrual quality. In addition, through consequence of tax avoidance, we also find out positive book tax difference and positive permanent book tax difference, which means company already makes tax avoidance, has negative effect on tax accrual quality. In conclusion, when company takes tax avoidance, will lower its tax accrual quality. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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