企業捐贈行為之決定因素
Other Title
Deter minants of the Donation Behavior of Business
Date Issued
2000
Date
2000
Author(s)
DOI
892416H002007
Abstract
Business donation has been playing an important role in the effort of
upgrading the nation’s academic education, science research, health care, social welfare, and so forth.
Many articles in Taiwan have examined the tax laws which
regulates the tax deductibility and preference of business donation. However, it
seems that why the businesses donate and how the relevant factors affect the business
donation have not been explored by the extant literature in Taiwan. This study uses
the tax returns data complied by the Public Finance and Tax Data Processing Center,
Ministry of Finance, to analyze the determinants of business donation. The
empirical results indicate that tax rate, advertising intensity, liquidity, and economy
power significantly affected the amount of business donation. Business entities who
engage a CPA to attest their business income tax returns donate less than those filing
tax returns by themselves. Moreover, the industry that a business belongs to also
affects the amount of donation.
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
report
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892416H002007.pdf
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Format
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