我國稅務會計文獻回顧

Tax Accounting Review of Taiwan

本文回顧我國2000年至2020年底發表在台灣15個會計相關學術期刊上的稅務研究學術論文共計93篇。首先，回顧我國於1998年起實施的「兩稅合一」制度下的相關研究議題，包括探討「兩稅合一」制度對於市場反應評價、股利政策、資本結構、股權結構及盈餘管理等議題。同時，本文也探討兩稅合一制實施期間其他稅制的相關研究，包括我國於2006年實施最低稅負制以及2010年調降營利事業所得稅稅率等。對於其他相關的稅務議題之探討，包括探討財稅差異之因素、與之有關的盈餘管理、財務危機或資訊透明度；以及財稅差異所產生之經濟後果，包括與分析師預測、債務資金成本、債務契約等相連結之研究、與國稅局選案查核或稽徵程序以及租稅優惠之相關研究。最後，本文也從本土性之兩稅合一與兩稅獨立課稅制度之更迭及國際反租稅規避稅制之建立，提出我國未來稅務會計研究之方向及議題建議。

"This study reviews 93 academic papers on tax research published in 15 major academic accounting-related journals in Taiwan from 2000 to 2020. We first review the relevant research topics under the Integrated Income Tax System implemented in Taiwan since 1998, including research on the effects the imputation systems on stock market reactions, dividend policy, capital structure, ownership structure, and earnings management. We also review the related studies on other tax systems effective during the period that the Integrated Income Tax System remains in place, including research on the implementation of the Alternative Minimum Tax System in Taiwan in 2006 and the reduction of the income tax rate for profit-seeking enterprise income tax in 2010. The topics we reviewed include research on the factors of book-tax differences, the effects of book-tax differences on tax-related earnings management, financial crisis and information transparency, and the economic consequences of book-tax differences, including the accuracy and convergence of analyst forecasts, the cost and covenants of debt financing, tax audit selection, and tax incentives. Finally, we also suggest some future tax accounting research topics to explore the two major tax reforms in our tax systems-the corporate income tax system changes from the imputation systems to the traditional systems and the establishment of tax systems under the international anti-tax avoidance trend."