臺灣於2018年廢除兩稅合一制，進而影響企業租稅成本，而須重新審視其租稅規劃。本研究以2017年及2018年臺灣上市上櫃企業為樣本，檢視兩稅合一制廢除對家族企業租稅規避的影響。由於兩權分離程度不同的家族企業，其租稅規避產生利益與成本有所不同，本研究亦檢視兩權分離程度對兩稅合一制廢除後家族企業租稅規避的影響。此外，本研究檢視獨立董事比例對兩稅合一制廢除後家族企業租稅規避的影響。最後，本研究檢視機構投資人比例對兩稅合一制廢除後家族企業租稅規避的影響。
實證結果顯示，兩稅合一制廢除後，家族企業及非家族企業的租稅規避程度並無顯著差異。實證結果亦顯示，兩權分離程度、獨立董事比例及機構投資人持股比例對兩稅合一制廢除後家族企業租稅規避程度無顯著影響。

Taiwan abolished imputation tax system in 2018. The tax reform affects firms’ tax burden; thus, they need to review their tax planning. This study uses Taiwanese listed firms from 2017 to 2018 as a sample. This study investigates how abolishing imputation tax system affects the tax avoidance of family firms. Tax cost and tax benefit of tax avoidance vary with the magnitude of separation of cash flow rights and voting rights for family firms. This study also examines the impact of the degree of separation of cash flow rights and voting rights on the tax avoidance of family firms. In addition, this study examines the impact of the proportion of independent directors on tax avoidance of family firms after imputation tax system has been abolished. Finally, this study examines the impact of institutional investors’ shareholding on tax avoidance of family firms.
The empirical results show that the magnitude of tax avoidance is not significantly different between family firms and non-family firms after abolishing imputation tax system. The empirical results also indicate that the deviation between cash flows rights and voting rights, independent directs’ proportion and institutional investors’ shareholding have no significant impacts on the magnitude of tax avoidance of family firms after imputation tax system is abolished.

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