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Do Tax Risk and Tax Avoidance Affect Firm Value?

表 4 樣本分布
Panel A 樣本年度分布
年度 樣本數 百分比 累計百分比
2000 306 2.07% 2.07%
2001 349 2.36% 4.43%
2002 404 2.73% 7.17%
2003 472 3.19% 10.36%
2004 547 3.70% 14.06%
2005 610 4.13% 18.19%
2006 655 4.43% 22.62%
2007 718 4.86% 27.48%
2008 729 4.93% 32.42%
2009 759 5.14% 37.55%
2010 798 5.40% 42.95%
2011 835 5.65% 48.60%
2012 850 5.75% 54.35%
2013 873 5.91% 60.26%
2014 890 6.02% 66.29%
2015 936 6.33% 72.62%
2016 972 6.58% 79.20%
2017 988 6.69% 85.88%
2018 1,029 6.96% 92.85%
2019 1,057 7.15% 100%
合計 14,777 100% 100%
Panel B 樣本產業分布
代碼 TEJ 產業別 樣本數 百分比 累計百分比
11 水泥工業 197 1.33% 1.33%
12 食品工業 398 2.69% 4.03%
13 塑膠工業 484 3.28% 7.30%
14 紡織纖維 641 4.34% 11.64%
15 電機機械 1,065 7.21% 18.85%
16 電器電纜 123 0.83% 19.68%
17 生化醫療 1,120 7.58% 27.26%
18 玻璃陶瓷 90 0.61% 27.87%
19 造紙工業 88 0.60% 28.46%
20 鋼鐵工業 619 4.19% 32.65%
21 橡膠輪胎 200 1.35% 34.01%
22 汽車工業 134 0.91% 34.91%
23 電子工業 7,569 51.22% 86.13%
25 建材營造 832 5.63% 91.76%
26 航運業 211 1.43% 93.19%
27 觀光事業 158 1.07% 94.26%
29 貿易百貨 205 1.39% 95.65%
99 其他 643 4.35% 100%
合計 14,777 100% 100%

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