員工流動率與非主管員工薪資對公司避稅之影響

The Effects of Employee Turnover and Nonmanagement Employee Salaries on Corporate Tax Avoidance

員工人力資本是公司重要的智慧資本，員工流動與員工薪酬一向是公司重要的管理課題，而為了改善公司治理揭露品質並強化企業社會責任，我國上市櫃公司已開始揭露非擔任主管職務之員工薪資資訊。本文探討員工流動率、非主管員工薪資與公司避稅之關聯。本文以2010年到2019年我國上市上櫃公司為研究對象，實證結果顯示，員工流動率愈大之公司，較不會從事租稅規避行為。其次，本文亦發現，非主管之全時員工薪資愈大之公司，較不會從事租稅規避行為。

Employee human capital is a key corporate intellectual asset; thus, employee turnover and salaries are important to corporate human resource management. To strengthen the disclosure of corporate governance information and corporate social responsibility, Taiwanese listed and over-the-counter (OTC) companies are required to disclose information about the salaries of full-time nonmanagement employees. Using the sample of Taiwanese listed and OTC companies from 2010 to 2019, we investigate the relations between employee turnover, salaries of full-time nonmanagement employees, and corporate tax avoidance. We find that firms with higher employee turnover tend to have lower corporate tax avoidance. Further, firms with higher salaries for full-time nonmanagement employees tend to have lower corporate tax avoidance.