中文摘要 |
This study investigates how mandatory adoption of International Financial Reporting Standards (IFRS) affects tax avoidance in Norway, Switzerland, and the member states of the European Union with civil-law origin. We find that tax avoidance increases significantly after mandatory adoption of IFRS. The results of additional tests indicate that temporary book-tax differences increase significantly after mandatory IFRS adoption. Our empirical results also indicate that relative to German-origin countries, the magnitude of temporary book-tax differences becomes significantly larger in French- and Scandinavian-origin countries following mandatory IFRS adoption. Moreover, we find that after mandatory IFRS adoption, tax avoidance and temporary book-tax differences significantly increase for countries with large differences between domestic accounting standards and IFRS.
本研究以挪威、瑞士以及大陸法體系之歐盟國家為樣本,檢視強制採用國際財務報導準則對租稅規避的影響。實證結果顯示,強制採用國際財務報導準則後,租稅規避顯著增加。在增額測試中,本研究發現強制採用國際財務報導準則後,暫時性財稅差異顯著增加。此外,增額測試結果顯示,在強制採用國際財務報導準則後,相對於德國法系國家,法國法系及斯堪地那維亞法系國家之暫時性財稅差異顯著增加;而本國會計準則與國際財務報導準則差異大之國家,其租稅規避及暫時性財稅差異則顯著增加。 |