納稅是企業必要成本，企業進行租稅規劃時，往往因過度節稅導致稅基侵蝕，現今社會責任觀念興起，企業應繳納適當稅額之觀點日漸普及，在經濟合作發展組織(OECD)制訂「多國企業指導綱領」中亦將納稅視為一種社會責任。本研究主要探討社會責任、稅務風險與有效稅率的關連性，以2006至2011年《天下雜誌》所舉辦之天下企業公民獎」所載之企業為研究樣本，以有效稅率為應變數，企業社會責任、稅務風險為自變數，主要控制變數則包括企業規模、資本密集度等，其中企業社會責任又更進一步區分為「公司治理」、「企業承諾」、「社會參與」、「環境保護」四項構面。稅務風險也有「租稅天堂」、「資本弱化」、及「移轉訂價」三項指標。
實證結果顯示，社會責任與有效稅率呈現正向關係，企業社會責任之四項構面只有公司治理構面與有效稅率呈現正向關係；而稅務風險之三項指標有企業重要子公司位於租稅天堂、移轉訂價與有效稅率呈現負向關係。
Paying tax is one of the necessary costs for corporates. Erosion of tax base always takes place when corporates deal with tax planning excessively. Now, the views of corporate social responsibility (CSR) become more concerned than ever. It is ap-propriate for the corporate to pay “fair share” of tax. Paying tax is deemed as one of CSR in The Guidelines for Multinational Enterprises published by OECD. This study examines the relationship between CSR and effective tax rate based on the samples of the corporates, which are from excellence in Corporate Social Responsibility in Common Wealth Magazine. The initial samples are collected from CSR report for the 2006-2011 financial years and excluded some corporates which are lack of financial data. We adopt effective tax rate as dependent variable, CSR and tax risk as inde-pendent variable. The main control variables are return on asstes, capital intensity, and so on. The research methods are descriptive statistics, regression analysis and so on.
The empirical results indicate that the higher level of participation in CSR is, the higher of effective tax rate will be. In addition, the results showed that the prime of subsidiary in tax haven is negatively related to effective tax rate.
