企業的租稅規避行為受到企業特徵及所處法律環境的影響。本研究探討租稅規避與貪腐程度及商業策略的關係，並分析商業策略對貪腐程度與租稅規避關聯性的調節效果。
本研究以 1998 年至 2020 年間美國上市公司資料為樣本進行實證分析。以美國司法部網站公布的各州公務員貪腐定罪數據，建立兩個州層級的貪腐指標，衡量州的貪腐程度。並參考 Miles and Snow (1978, 2003) 的策略分類法，將公司分為先驅者、穩健者及分析者三種類型。
本文的實證結果發現，首先，貪腐有兩種衡量指標，第一種貪腐衡量指標為腐敗定罪數量取自然對數，其對公司避稅行為 (帳面有效稅率、五年帳面有效稅率) 造成的影響不顯著，第二種貪腐衡量指標為腐敗定罪數量除以人口數取自然對數，其與公司有效稅率呈正相關，表示貪腐程度越高，公司避稅越少；接著，先驅者公司的避稅程度會高於穩健者，顯示企業的不同策略類型對租稅規避影響存在差異；最後，相對於其他類型商業策略的企業，商業策略為先驅者類型，降低貪腐與現金有效稅率 (現金有效稅率、五年現金有效稅率) 的關聯性。

The tax avoidance behavior of enterprises is affected by the internal factors of the enterprise and the environment in which it is located. This study uses a sample of U.S. company data from 1998 to 2020 for empirical analysis. It discusses the degree of tax avoidance and corruption, as well as the relationship between tax avoidance and business strategy, and finally studies the effect of the adjustment of business strategy on the correlation between corruption and corporate tax avoidance.
Referring to the strategy taxonomy of Miles and Snow (1978, 2003), companies are divided into three types: Prospector、Defender、Analyzer. Then use the state corruption conviction data published on the website of the U.S. Department of Justice as a measure of the state's corruption level to study the relationship with corporate tax avoidance.
There are two measures of corruption in this paper. The first measure of corruption has no significant impact on corporate tax avoidance. The second measure of corruption is positively correlated with the company’s effective tax rate, indicating that the higher the degree of corruption, the less the tax avoidance is. Then, empirical results show that, due to the differences in consideration factors caused by different strategies, prospectors are more likely to avoid taxes than defenders. Finally, when studying the correlation between corruption and corporate tax avoidance, business strategy is used as a moderator. Since the correlation between corruption and corporate tax avoidance is not significant, the more tax avoidance characteristics of pioneer companies will be affected.

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