評估揭露企業社會責任公司之租稅規避：來自會計資訊品質的觀點

Tax Avoidance Assessments in the CSR Firms: Insights from Accounting Information Quality

本文旨在探討公司自願揭露企業社會責任報告與租稅規避間之關聯性，同時亦探討會計資訊品質對兩者之關聯是否具有間接影響。實證結果顯示，不論使用財稅差異或有效稅率作為租稅規避之替代變數，公司自願揭露企業社會責任報告將降低其租稅規避之程度。此外，本研究亦發現公司自願揭露企業社會責任報告將提升其會計資訊品質，從而降低公司租稅規避之程度，顯示公司自願揭露企業社會責任報告的背後動機是源自於資訊透明的考量。另外，公司若被要求強制揭露企業社會責任報告，對於提升其會計資訊品質及抑制租稅規避行為亦有所幫助。

This study aims to examine the relationship between voluntary corporate social responsibility (CSR) reporting and tax avoidance, and to explore whether accounting information quality has an indirect impact on this relationship. The empirical results show that a firm voluntarily releasing CSR has a lower level of tax avoidance regardless the proxy of tax avoidance is measured by book-tax difference or by the effective tax rate. In addition, this study finds that firms with voluntary CSR reporting improve their account information quality, so as to reduce the level of tax avoidance.
This supports the argument that information transparency is the main incentive for a firms with voluntary CSR reporting. Finally, in a situation where the CSR reporting is mandatory, it is beneficial for firms to improve their accounting information quality and to curb the tax avoidance behavior.