採用國際財務報導準則對歐洲國家租稅規避之影響

The Effects of IFRS Adoption on Tax Avoidance in Europe

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。

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。