本研究探討CEO姓名所反映的文化特徵對企業避稅行為的影響。基於高層理論與印記理論，CEO文化背景可能會深刻影響其稅務決策的風格，因此本研究以美國上市（櫃）公司1999年到2023年的公司為樣本，將CEO的姓名文化差異結合Hofstede文化維度模型進行分析，量化姓名文化背景指數，並探討其對企業避稅的影響。本篇研究之結果顯示，CEO姓名文化背景中的權力距離、個人/集體主義、長期/短期導向、放縱及約束皆會影響其領導的公司企業避稅程度。其他測試則顯示不確定性規避之程度也會影響其企業避稅程度，且長期/短期導向會影響CEO選擇避稅策略的具體方式與風險偏好上。本研究各項結果分析之探討，可以補足關於避稅議題的研究，亦能為實務界提供對於跨文化治理及避稅策略的啟發。

This study investigates how the cultural traits reflected in CEOs’ names influence corporate tax avoidance. Grounded in upper echelons theory and imprinting theory, it suggests that a CEO’s cultural background may shape their approach to tax-related decisions. Using a sample of U.S. publicly listed companies from 1999 to 2023, this study integrates Hofstede’s cultural dimensions with the cultural cues embedded in CEO names to construct a quantifiable index of cultural background. The empirical results show that cultural dimensions such as power distance, individualism vs. collectivism, long-term vs. short-term orientation, and indulgence vs. restraint significantly affect the level of tax avoidance. Additional analyses reveal that uncertainty avoidance also plays a role, and that long-term orientation influences the type of tax strategies CEOs prefer and their risk tolerance. This research enriches the literature on tax avoidance and offers practical insights for cross-cultural corporate governance and tax planning.

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