研究建議

對後續研究方向之建議茲列示如下：

（一） 本研究實證顯示，家族企業兩權分離程度、獨立董事兼任比例及有無接 班壓力對租稅規避程度沒有顯著影響。究其可能原因，係本研究以家族企業為樣 本，多數家族企業因尚未有接班壓力，故租稅規避誘因較低。因此，本研究建議 後續研究可考慮以家族企業及非家族企業為樣本，找出影響家族企業租稅規避之 因素。

（二） 本研究描述性統計顯示，在 2010 年至 2014 年此段期間家族企業有效稅 率平均介於 17.04%至 19.16%，低於 2008 年實施所得稅新法所規定之稅率。租 稅機關應瞭解此差距係因租稅優惠或租稅規避。

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