稅捐收入係政府財政收入重要財源。近年來政府雖透過修法、加強稽查等方式，希望藉此防堵企業逃漏稅，以增進社會公平正義，然企業租稅舞弊案件卻仍層出不窮，而企業簽證會計師為企業租稅規劃之重要因素。因此，為探討企業租稅規劃與會計師產業專家以及會計師連續查核年資間的關聯性。本研究以臺灣上市公司2013年〜2017年共5個年度為研究對象，實證結果顯示當企業簽核會計師具產業專精能力時與企業租稅規劃具有顯著正向關係，表示因會計師對企業產業特性及稅法規定較為精通，會計師能就其專業能力為企業擬訂出更多有利租稅規劃，進而降低企業租稅支出。此外，會計師之連續查核年資亦與企業租稅規劃具有顯著正向關係，表示簽證會計師與企業合作期間愈長，簽證會計師會因與企業建立長久合作關係，進而越有能力為企業做更多租稅規劃。

Tax revenue is an important financial resources of government revenue. Although the government hopes to prevent tax evasion through amendments to laws and strengthening the inspections in recent years so as to promote social fairness and justice, cases of corporate tax fraud are still emerging. Corporate certified public accountants(CPAs) are an important factor in corporate tax planning. Therefore, in order to explore the effects of accounting specialist and consecutive years of audit on tax planning, Taiwan listed companies from 2013 to 2017 for 5 years as the research sample, the empirical results show that when a company’s sign-off accountant possesses industry expertise, it has a significant positive relationship with corporate tax planning, Said that because accountants are more proficient in the characteristics of enterprises and tax laws, accountants can draw up more favorable tax planning for enterprises based on their professional capabilities, thereby reduce corporate tax expenditures. In addition, the accountant’s consecutive years of audit also have a significant positive relationship with the corporate tax planning, which means that the longer the period of cooperation between the CPA and the company, the more capable the CPA is to do tax planning for the company due to the establishment of the cooperation between the CPA and the company.

第一章 緒論
第一節 研究動機與目的
第二節 研究流程
第二章 文獻探討與假說建立
第一節 企業租稅規劃與財稅差異
第二節 產業專家(expert)
第三節 會計師連續查核年度(cpatenure)
第三章 研究方法
第一節 樣本期間與資料來源
第二節 模型建立與變數衡量
第三節 變數定義
第四章 實證結果與分析
第一節 敘述性統計
第二節 皮爾森相關係數
第三節 迴歸結果與分析
第四節 額外分析
第五章 結論與建議
第一節 研究結論
第二節 研究限制與後續研究建議
參考文獻

林嬌能，2017，會計產業專家、會計師公費與企業租稅規劃之研究，會計學報，第7卷第1期：51-88

魏妤珊，2017，有社會責任的公司比較不會避稅嗎?臺灣上市公司實證，管理與系統，第24卷第3期：393-431

王月霜，2019，會計師產業專精及查核經驗對關鍵事項之影響，國立高雄科技大學會計資訊系碩士論文

王肇蘭、蔡宜微，2016，企業社會責任與財稅差異之關聯，會計審計論叢，第6卷第1期：1-22

黃美祝、楊佩璇，2011，集團企業與非集團企業避稅程度比較，會計學報，第4卷第1期：1-22

黃美祝，2019，董事連結與企業避稅程度之關聯性，臺大管理論叢，第29卷 第2期：201-232

范宏書、林彥廷、陳慶隆，2017，財稅差異與會計資訊價值攸關性，管理與系統，第24卷第4期：539-564

楊喻評，2017，會計師事務所客戶重要性與企業避稅之關聯性，東吳大學會計系碩士論文

林嬌能，2016，獨立董事在企業租稅規劃的監督效果，會計審計論叢，第6卷第1期：55-86

黃美祝、陳偉霖，2017，代理觀點下避稅行為與公司價值之關聯性-來自中國的實證研究，當代會計，第18卷第2期：155-185

魏妤珊、廖俊煌、黃法蓉，2016，董事身分特性與企業風險管理對企業避稅之影響，商周科技季刊，第17卷第2期：141-183

張敏蕾、廖四郎、林修平，2009，財稅差異與盈餘管理之關聯性研究，管理學報，第26卷第4期：391-415

黃美祝、王肇蘭、林桂妤，2016，財稅差異對分析師預測誤差及預測離散性之影響，管理與系統，第23卷第1期：137-167

戴士程，2015，副簽會計師與財務報表品質之關聯性，東海大學會計系碩士班碩士論文

陳明進、蔡麗雯，2006，財稅所得差異決定因素及課稅所得推估之研究，管理學報，第23卷第6期：739-763

許智順、簡俱揚、黃媺婷、陳燕錫，2012，產業專家會計師事務所對關係人交易之影響，商管科技季刊，第13卷第2期：99-129

Bonner, S., J. Davis, and B. Jackson. 1992. Expertise in corporate tax planning: the issue at the identification stage. Journal of Accounting Research 30 (Supplement): 1-28.

Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory 22 (September): 71-97.

Brown, J. L., and Drake, K. D. 2014. Network ties among low-tax firms. The Accounting Review, 89 (2): 483-510

Cook, K., and T. mer. . he cost of independence: evidence from firms’ decisions to dismiss auditors as tax-service providers. Working paper, The University of Arizona and Texas A&M University.

PricewaterhouseCoopers. 2005. International Transfer Pricing, PwC LLP, New York Johnson, P. E., K. Jamal, and R. G. Berryman. 1991, Effects of framing on auditor 67 decisions, organization behavior and [24] human decision p rocesses 50 : 75-105.

Desai, M. A. 2003. The divergence between book and tax Income, in Poterba, J. M. (ed.), Tax Policy and the Economy 17. Cambridge, MA: MIT Press: 169-206.

DeFond, M. L., Francis, J. R., & Wong, T. J. (2000). Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice & Theory, 19(1), 49-66.

Davis, L. R., B. Soo, and G. Trompeter. 2002. Auditor tenure, auditor independence and earnings management: Working paper, Boston College, Chestnut Hill, MA

Desai, M. A., and D. Dharmapala. 2009. Corporate tax avoidance and firm value. The Review of Economics and Statistics 91 (3): 537-546.

Gilders, F., Taylor, J., Richardson, G., & Walpole, M., (2004). Understanding Taxation Law: An Interactive Approach(2nd Ed.). LexisNexis Butterworths, Sydney, NSW.

Geiger M. A. and K. Raghunandan. 2002. Auditor tenure and audit reporting failures. Auditing: A Journal of Practice and Theory 21 ：67-78.

Graham, J. R., and A. L. Tucker. 2006. Tax shelters and corporate debt policy. Journal of Financial Economics 81(3): 563-594.

Hanlon, M. 2003. What can we infer about a firm's taxable income from its financial statements? National Tax Journal, 56(4): 831-863.

Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50 (December): 127-178.

Klassen K, P. Lisowsky and D. Mescall. 2016. The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness. The Accounting Review. 91(January):179-205.

Lanis, R. and Richardson, G., "The Effect of Board of Director Composition on Corporate Tax Aggressiveness," Journal of Accounting and Public Policy, Vol. 30 No. 1, 2011, pp. 50-70.

McGill, G.,and E.Outslay. 2002. Did Enron pay taxes? Using accounting information to decipher tax status. Tax Notes 96(8): 1125-1136

McGuire, S., T. Omer, and D. Wang. 2012. Tax Avoidance: Does tax-specific industry expertise make a difference? The Accounting Review 87(3): 975-1003.

Manzon, G. and Plesko, G., “The Relation Between Financial and Tax Reporting Measures of Income,” Tax Law Review, Vol. 55, No. 4, 2002, pp. 175-214.

Mautz, R., and H. A. Sharaf. 1961. The Philosophy of Auditing, American Accounting Association. Sarasota, FL.

Phillips, J. D. 2003. Corporate tax-planning effectiveness: The role of compensation-based incentives. The Accounting Review 78 (3): 847-874

Phillips, J. D., M. Pincus, and S. O. Rego. 2003. Earnings management: New evidence based on deferred tax expense. The Accounting Review 78 (2): 491-521.

Robinson, J. R., S. A. Sikes, and C. D. Weaver. 2010. Performance measurement of corporate tax departments. The Accounting Review 85 (3): 1035-1064.

Seida, J., “Enron: The Joint Committee on Taxation’s Investigative Report. Testimony before the Senate Committee on Finance,” (108th Congress--First Session), pp. 108-117, 2003.

Wilson, R. J. 2009. An examination of corporate tax shelter participants. The Accounting Review 84 (3): 969-999