董事身分特性與企業風險管理對企業避稅之影響

THE EFFECTS OF BOARD MEMBER CHARACTERISTICS IDENTITY & ENTERPRISE RISK MANAGEMENT ON CORPORATE TAX AGGRESSIVENESS

本文主要目的在於探討董事身份特性、企業風險管理與企業避稅之間的關係，並且進一步瞭解法人董事比與企業風險管理間的交互作用對避稅產生的調節效果。本研究以2007 至2012 年上市櫃公司為研究對象，實證結果發現企業在建立有效的企業風險管理和獨立董事比例較高的情況下，可以降低企業避稅行為。此外，法人董監事在企業風險管理的有效監控下，對於企業避稅能夠發揮抑制的效果。

This study investigates the relationship between board member characteristics, enterprise risk management, and enterprise tax aggressiveness as well as how the ratio of legal entity directors and enterprise risk management interact to moderate tax avoidance. This study investigates investigated Taiwan listed companies over the 2007-2012 period; the results show that effective enterprise risk management and a higher ratio of independent board members can reduce enterprise tax avoidance. In addition, effective monitoring of enterprise risk management by legal entity directors can also suppress corporate tax aggressiveness.