本研究係探討汙染產業中有企業社會責任績效的公司與避稅的關聯性。研究發現，有企業社會責任績效較好的公司會與財稅差異呈現正相關、與有效稅率呈現負相關，顯示企業的CSR績效愈高，也可能會進行租稅規避情事。進一步探討高汙染產業與CSR的避稅關係，實證結果，高汙染產業CSR績效分數愈佳，財稅差異呈顯著的正相關，企業避稅程度愈高。另在有CSR公司的細項分類指標中，社會責任分類指標及環境保護分類指標與財稅差異呈現正向關係，顯示企業因投入CSR活動而產生的避稅效果較大。本文也發現有企業社會責任的公司CSR活動支出金額較高且負債比較低的企業，其與有效稅率會呈現正相關，顯示企業會透過舉債的利息費用支出達到盈餘管理目的，而進行租稅規劃。

This study examines the association of companies with CSR performance in polluting industries and tax avoidance. The study found that companies with better corporate social responsibility performance have a positive correlation with fiscal and tax differences and a negative correlation with effective tax rates, indicating that the higher the company's CSR performance, the more likely it is to avoid tax evasion. Further explore the relationship between high-polluting industries and CSR tax avoidance. The empirical results show that the higher the CSR performance score of high-polluting industries, the greater the positive correlation between fiscal and tax differences, and the higher the degree of corporate tax avoidance. In addition, in the sub-category indicators of CSR companies, the social responsibility category indicators and environmental protection category indicators have a positive relationship with the difference in fiscal and taxation, indicating that enterprises have a greater tax avoidance effect due to their investment in CSR activities. This paper also finds that companies with corporate social responsibility have higher CSR activities expenditures and lower debts, and their effective tax rates will be positively correlated , indicating that companies will achieve earnings management through the interest expenses of borrowing debt. planning.

論文審定書 i
中文摘要 ii
Abstract iii
目 錄 iv
第一章、緒論 1
第二章、文獻回顧與假說 4
2.1 企業社會責任理論與租稅管理 4
2.2 企業社會責任盈餘績效及衡量 6
2.3 CSR與租稅規避的關係 7
2.4 企業營運現金對CSR的影響 8
2.5 研究假說 10
第三章、資料敘述和研究方法 10
3.1資料來源及樣本選取 10
3.2變數定義與衡量 12
3.2.1應變數之衡量: 13
3.2.2自變數之衡量: 14
3.2.3控制變數之衡量: 15
第四章、實證結果 18
4.1各變數敘述性統計 18
4.2相關性係數檢定 19
4.3迴歸實證分析 21
4.4汙染產業對避稅影響 24
4.4.1高汙染產業對避稅迴歸 24
4.4.2低汙染產業對避稅迴歸 27
4.4.3高低汙染產業二群比較 29
第五章、額外分析 31
5.1 CSR分類指標與避稅分析 31
5.2 CSR和負債比交互作用下與避稅影響 34
第六章、結論與研究限制 35
附錄 低污染認定基準 37
參考文獻 39
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二、國外部分 40

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