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第三節、研究建議
以下為本研究對之後欲從事相關研究所作建議如下：
一、由於本研究在租稅規避的衡量方式皆為從財務報表得到的資料，也因此不論 是財稅差異、有效稅率或是現金有效稅率皆為推估後的數值，未必是企業實際上 的課稅資料，也因此建議後續研究者如能實際取得企業的課稅資料並利用時，研 究結果將能更趨完整及真實。
二、近年來相關反租稅規避的法規及稽查方式已日漸完善，使得企業在進行租稅 規避時較有顧慮，但在此之前企業可透過各式的方式進行租稅規避，也因此本研 究建議後續研究者可在根據相關法規制定的時間作為分界，去探討在相關法規制 定前後是否對租稅規避的行動有所差異。
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