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公司治理特性、經營策略對企業租稅規避程度之影響 - 政大學術集成

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表 9  相關分析:STRATEGY 變數
表   10 列 示 各 迴 歸 變 數 之 相 關 係 數 。 與 預 期 一 致 , BOOK_ETR 及 CASH_ETR 為顯著正相關,STRATEGY 與 BOOK_ETR 及 CASH_ETR 為顯著負相 關 , 顯 示 攻 擊 者 企 業   (STRATEGY 分 數 最 高 者 )  傾 向 擁 有 較 防 禦 者 企 業  (STRATEGY 分數最高者)  低之有效稅率。此外,有效稅變數、STRATEGY 亦多 與公司治理變數有顯著相關。

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