帳號:guest(54.159.186.146)          離開系統
字體大小: 字級放大   字級縮小   預設字形  

詳目顯示

以作者查詢圖書館館藏以作者查詢臺灣博碩士以作者查詢全國書目勘誤回報
作者(中):陳子晴
作者(英):Chen, Tzu-Ching
論文名稱(中):關係人對企業捐贈行為之影響
論文名稱(英):The Impact of Relatives on the Business Contribution Behavior
指導教授(中):羅光達
楊子霆
指導教授(英):Lo, Kuang-Ta
Yang, Tzu-Ting
口試委員:羅光達
楊子霆
韓幸紋
口試委員(外文):Lo, Kuang-Ta
Yang, Tzu-Ting
Han, Hsing-Wen
學位類別:碩士
校院名稱:國立政治大學
系所名稱:財政學系
出版年:2020
畢業學年度:108
語文別:中文
論文頁數:39
中文關鍵詞:企業捐贈行為企業捐贈水準企業捐贈金額關係人
英文關鍵詞:Business Donation BehaviorBusiness Donation LevelBusiness Donation AmountRelated Party
Doi Url:http://doi.org/10.6814/NCCU202000733
相關次數:
  • 推薦推薦:0
  • 點閱點閱:46
  • 評分評分:系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔
  • 下載下載:0
  • gshot_favorites title msg收藏:0
本文利用營利事業負責人之關係人是否擔任機關團體負責人之虛擬變數,探討其對企業之捐贈行為的影響。本研究資料來源為財政資訊中心(Fisical Information Agency, FIA)民國98年至104年共七年之營利事業所申報檔資料,並使用第十類其他所得中的捐贈所得為研究標的。企業捐贈資訊主要來自於營利事業捐贈給合法的機關團體時,所列單申報及填發的免扣繳憑單。本文利用整理後的縱橫資料(panel data),以普通最小平方法(OLS)分別控制財務變數、公司特性、負責人特性、產業別、年度固定效果與廠商固定效果進行實證分析,本文中營利事業負責人之關係人包含本人、配偶、兄弟姊妹、尊親屬與卑親屬。實證結果發現,當營利事業關係人有擔任機關團體負責人職務時,營利事業確實會有更高意願捐贈,相較於無關係人者進行捐贈之比例提高了0.43%,且達1%顯著水準,但對捐贈之金額並無顯著相關。
This study investigates if for-profit business donation behavior will be affected by the dummy variable of whether there are related parties of the business owner managing the institution that receives the donation. This study utilized the data from the 2009-2015 business income tax returns compiled by the Fiscal Information Agency (FIA), Ministry of Finance, and used Income from Donations under the tenth income category, Other Income, as the subject of study. The information of business donations was mainly obtained from what business reported on the non-withholding tax statements when donating to legal institutions. With the rearranged panel data, this study adopted Ordinary Least Squares Model (OLS) to control several factors such as financial variables, business characteristics, business owner characteristics, industry types, year fixed effects and firm fixed effects in the empirical analysis conducted. The related parties in this study are defined as the business owners themselves as well as their spouses, siblings, lineal ascendants and lineal descendants. Based on the result of the empirical analysis, the coefficient on DONATION is 0.0043 and statistically significant at the 0.01 level. This positive coefficient indicates that for-profit businesses are more willing to donate when there are related parties of business owners managing institutions that receive donations. Further, this study found that the coefficient on GIVING is statistically insignificant, suggesting that the donation amount is not significantly different whether there are related parties of the business owners managing the institutions or not.
表次 II
1. 前言 1
2. 文獻回顧 4
2.1國內相關文獻回顧 4
2.2國外相關文獻回顧 7
3. 實證設計 10
3.1資料與樣本 10
3.2敘述統計 13
3.3實證模型設定 21
3.4變數說明 23
4. 實證結果 28
4.1迴歸結果 28
4.2穩健性測試 32
5. 結論 34
參考文獻 35
一、國內文獻
丁克華(1982),「論公益慈善捐贈與稅基侵蝕」,《財稅研究》,14(5),57-65。
王美秀(1996),「漫談捐贈」,《中國稅務旬刊》,1607 期,16-20。
江朝聖(2016),「由公司治理觀點論公司政治捐贈之法律規範」,《管理與法遵》, 1(1),61-89。
何曜琛(2008),「公司慈善捐贈之研究-以美國法為中心」,《台灣法學》, 110 期,107-122。
巫鑫(1995),「捐贈選舉經費處理實務解析」,《中國稅務旬刊》, 1587期,27-33。
林世銘(2000),「企業捐贈行為之決定因素」,working paper。
林妙雀(1991),「公益慈善捐贈扣除所得稅問題之評析」,《台灣經濟金融月刊》,27(6),24-30。
周振峰(2013),「公司捐贈與相關代理成本問題之研究,《台灣法學論叢》,42(2),259-315。
吳家恩與徐秋桂(2018),「慈善公司實物捐贈之生產效率」,《真理財經學報》,28期,1-21。
吳國風(1990),「個人及營利事業對公私立學校捐贈之租稅效果」,《中國稅務旬刊》,1404 期,10-14。
高永長(1989),「日本選舉捐贈扣除減免所得稅規定簡介 —我國相關法律規定之比較分析」,《財稅研究》,21(4),120-124。
容珮瑜與陳思慎(2008),「企業公益的經濟分析與管理策略」,《亞太經濟管理評論》,12(1),97-114。
莊文政(1991),「對於慈善組織及慈善捐贈之課稅」,《財稅研究》,23(1),223-232。
莊永丞(2007),「從公司治理觀點論我國上市上櫃公司之慈善捐贈行為」,《台灣本土法學雜誌》,94期,110-127。
陳勇達(2004),《所得來源與個人捐贈行為之實證分析—以台灣地區為例》,國立台北大學財政研究所碩士論文。
陳潤卿(2003),《企業捐贈行為之分析—以中部六縣市營利事業為例》, 逢甲大學會計與財稅研究所碩士論文
許瀛心(2000),《企業捐贈行為及其所得彈性、稅率彈性之研究》,國立台灣大學會計研究所碩士論文
廖益均(2015),「從企業捐贈與研發支出談企業社會責任,《貨幣觀測信用評等》,114期,63-72。
劉連煜(2000),「公司捐贈的法律問題」,《月旦法學雜誌》,8期,87-94。

二、國外文獻
Atkinson, L., & Galaskiewicz, J. (1988). Stock ownership and company contributions to charity. Administrative Science Quarterly, 82-100.
Bennett, J. T., & Johnson, M. H. (1980). Corporate contributions: Some additional considerations. Public Choice, 137-143.
Boatsman, J. R., & Gupta, S. (1996). Taxes and corporate charity: empirical evidence from microlevel panel data. National Tax Journal, 193-213.
Cain, J. E., & Cain, A. S. (1985). An economic analysis of accounting decision variables used to determine the nature of corporate giving. Quarterly Journal of Business and Economics, 15-28.
Chauhan, S. (2014). A relational study of firm's characteristics and CSR expenditure. Procedia Economics and Finance, 11, 23-32.
Clotfelter, C. T. (1980). Tax incentives and charitable giving: Evidence from a panel of taxpayers. Journal of Public Economics, 13(3), 319-340.
Cowen, S. S., Ferreri, L. B., & Parker, L. D. (1987). The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis. Accounting, Organizations and society, 12(2), 111-122.
Godfrey, P. C. (2005). The relationship between corporate philanthropy and shareholder wealth: A risk management perspective. Academy of management review, 30(4), 777-798.
Lev, B., Petrovits, C., & Radhakrishnan, S. (2010). Is doing good good for you? How corporate charitable contributions enhance revenue growth. Strategic management journal, 31(2), 182-200.
Levy, F. K., & Shatto, G. M. (1978). The evaluation of corporate contributions. Public Choice, 33(1), 19-28.
Johnson, O. (1966). Corporate philanthropy: An analysis of corporate contributions. The Journal of Business, 39(4), 489-504.
Kim, B., Pae, J., & Yoo, C. Y. (2019). Business groups and tunneling: Evidence from corporate charitable contributions by Korean companies. Journal of Business Ethics, 154(3), 643-666.
McElroy, K. M., & Siegfried, J. J. (1986). The community influence on corporate contributions. Public Finance Quarterly, 14(4), 394-414.
Navarro, P. (1988). Why do corporations give to charity?. Journal of business, 65-93.
Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, organizations and society, 17(6), 595-612.
Schwartz, R. A. (1968). Corporate philanthropic contributions. The Journal of Finance, 23(3), 479-497.
Waddock, S. A., & Graves, S. B. (1997). The corporate social performance–financial performance link. Strategic management journal, 18(4), 303-319.
Wang, J., & Coffey, B. S. (1992). Board composition and corporate philanthropy. Journal of business Ethics, 11(10), 771-778.
(此全文20250706後開放瀏覽)
電子全文
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
* *