會計評論  2022/01
會計評論第七十四期 (Vol.74)     103-150
DOI:10.6552/JOAR.202201_(74).0003  
企業基金會-避稅乎?社會責任乎?  
Corporate Foundations: Tax Avoidance or Corporate Social Responsibility
王肇蘭 / 國立東華大學會計學系
Chao-Lan Wang, Department of Accounting National Dong Hwa University

陸景瑄 / CommScope公司
Ching-Hsuan Lu, CommScope Company

郭德慈 / 勤業眾信會計師事務所
Te-Tzu Kuo, Assurance Services Deloitte Taiwan

中文摘要
本研究主要探討企業為何要成立基金會。Carroll (1979)指出慈善位居企業社會責任的頂端,但有文獻指出企業以慈善來抵消其他績效不佳的社會責任,而一般社會大眾,認為企業成立基金會的動機主要出於租稅利益。因此,企業設立基金會的動機為何?是為了避稅或社會責任或二者皆有?本研究以手動蒐集2006~2014年基金會資料及2011~2014年CSRHUB之資料進行實證,結果發現設有基金會的企業較不會避稅且其企業社會責任各構面的績效較無基金會的企業佳。綜合本研究之實證結果得知,臺灣企業設立基金會,並非為了租稅利益而是為了實踐企業社會責任的最後一哩路。
中文關鍵字企業基金會、企業社會責任、避稅

英文摘要
This study investigates the main concern of corporate foundation is either tax avoidance or CSR, or both considerations. Carroll (1979) divided corporate social responsibility into four categories: economics, legal, ethical and discretionary responsibility (such as philanthropy and community leadership). However, some research found that corporate philanthropy may be more a tool of legitimization than a measure of corporate social responsibility. Besides, the general public doubts that companies establish foundations for tax benefit. What is the motivation of the company to establish the foundations? Tax benefit or corporate social responsibility or both? Our empirical results show that companies with corporate foundations have less book tax difference and better CSR performance than those without corporate foundations. Therefore, corporates establish foundations mainly for social responsibility not for tax avoidance.
英文關鍵字Corporate foundations, CSR, Tax avoidance.