審計公費、企業租稅規避行為與家族企業為會計與公司治理領域中備受關注之議題，惟整合三者關聯性之研究仍相對有限，審計公費代表審計品質與會計師查核投入，對企業租稅規避行為具潛在影響，而家族企業占臺灣企業總數逾半，其特殊治理結構亦可能影響審計公費與企業租稅規避行為之關聯性。
本研究旨在探討審計公費、企業租稅規避行為與家族企業治理特性三者之關聯性，採用2013年至2023年間臺灣上市上櫃公司為實證樣本，並進一步將總審計公費拆分為「審計公費」與「非審計公費」，以有效稅率、現金有效稅率、財稅差異與剩餘財稅差異四項指標衡量企業租稅規避行為。實證結果顯示，當企業租稅規避程度愈低，其支付之各項審計公費皆顯著愈高，反映租稅遵從程度較高之企業相對更重視財務報表合規性與外部法遵風險之控管，進而提升對審計與非審計服務品質之需求，傾向投入更多資源與預算，委任具專業聲譽之會計師事務所。此外，考量家族企業在臺灣經濟占有重要地位，進一步分析發現，加入家族企業之治理特性後，使總審計公費與企業租稅規避行為之顯著負向關係更加強烈，顯示相較於非家族企業，家族企業因更重視社會聲譽與永續經營，故傾向採取較為保守之租稅策略。
本研究填補過往文獻空白，並具備實務參考價值，助於協助會計師於訂價與風險評估時作出更精準之判斷；同時透過多項穩健性測試，驗證研究結果於不同租稅規避衡量方式與樣本期間下，仍具一致性與解釋力。

Audit fees, corporate tax avoidance, and family firms are key topics in accounting and governance, yet few studies explore their combined relationship. Audit fees reflect audit quality and effort, which may influence tax avoidance, while the distinct structure of family firms making up over half of Taiwan’s enterprises may also play a role.
Using data from Taiwanese listed firms from 2013 to 2023, this study examines how audit fees and tax avoidance interact, and how family firm characteristics affect this link. Audit fees are divided into audit and non-audit fees, and tax avoidance is measured by four indicators. Results show that firms with lower tax avoidance pay higher fees, especially among family firms, suggesting a stronger emphasis on compliance, reputation, and long-term goals.
This study fills a gap in the literature and offers practical implications for auditors’ pricing and risk assessments. Robustness tests confirm the consistency of results across different measures and periods.

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