本研究從股份控制權及席次控制權與現金流量權偏離的程度，研究與租稅規避之前的關聯性。是否當控制權以大於盈餘分配權的方式越偏離時，因負的侵占效果使得租稅規避程度越高；又當控制權小於應於分配權而產生偏離時，因正的誘因效果使得租稅規避程度越低。

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