本研究以台灣2005-2019年上市櫃公司作為樣本作為分析，探討當企業任用稅務專家後是否為增加自身之避稅效果。此外，本研究進一步檢驗任用稅務專家之效果是否因企業採用避稅天堂及移轉訂價之避稅方法而異。本文採不同於以往使用會計師事務所審計公費來衡量該會計師是否為稅務專家，而是改採用公司稅率來區分，並參考以往文獻將稅務專家分為國家、城市及個人層級來進行分析。實證結果發現，雖然在國家層級之稅務專家並未發現證據，但在城市層級及個人層級中可觀察到，這兩個層級之稅務專家較能為企業帶來更大之租稅效益。
除此之外，本研究發現當把避稅天堂加入考量時，發現企業採用避稅天堂會比非採用避稅天堂之企業更能降低稅率之結論。接著本文也參考以往國內學者產生常規交易樣本之做法，將企業分成有移轉訂價跡象和常規交易之群組作分析。實證結果發現，在有移轉訂價之樣本下，顯示出三個層級除個人層級外會因企業採用移轉訂價之避稅方法而較其他企業獲得更多租稅利益。
接著本研究也考慮以往學者分析具某些特徵之企業會增加其避稅之效果，本文加入了企業規模、受四大會計師事務所查核及獲利能力來分析。研究發現大型企業會比小型企業任用國家層級及城市層級稅務專家時會較有避稅之優勢，但在個人層級之統計差異檢定中單尾顯著。接著在受四大會計師事務所查核之企業樣本中，得出受四大會計師事務所查核之企業任用各層級稅務專家會比非受四大會計師事務所查核之企業時的避稅效果較佳之結論。然後在加入企業之獲利能力作考量後，獲利較小企業會因任用國家層級之稅務專家會比獲利較佳的企業避稅能力較好，惟在城市層級及個人層級並未得出會因獲利能力之差異造成影響之結論。
最後本文分析導入IFRS後是否影響企業與避稅之關係，在三個層級之實證結果中可以發現，當導入IFRS後會降低稅務專家為企業避稅之效果。

This study uses Taiwan's listed and OTC companies from 2005 to 2019 as samples to explore whether enterprises can increase their tax avoidance effects after employing tax experts. In addition, this study further examines whether the effect of appointing tax experts varies with the tax havens and transfer pricing. In this paper, the corporate tax rate is adopted instead of using accounting firm public audit fees to judge whether the accountant is a tax expert, where tax experts are divided into national, city, and individual levels for analysis with reference to previous literature. The empirical results show that although no evidence for tax experts at the national level was found, it was observed that tax experts at the city level and individual level can provide greater tax benefits to enterprises.
In addition, it was found that when tax havens are taken into consideration, companies adopting tax havens can lower their tax rates more than companies that do not adopt them. This article also refers to the previous practice of domestic scholars in terms of generating samples of conventional transactions, where the companies are divided into groups with signs of transfer pricing and conventional transactions for the purpose of the analysis. The empirical results indicated that in the sample with transfer pricing, three levels, with the exception of the individual level, will receive more tax benefits than other companies due to the adoption of a transfer pricing method including tax avoidance.
This study also considers the result of the analyses of previous scholars, who found that tax avoidance effects will be more apparent in enterprises with specific characteristics. This paper adds some additional characteristics, including enterprise size, audit by Big Four accounting firms, and profitability. It is found that large enterprises have more advantages in terms of tax avoidance than small enterprises when employing tax experts at the national and city levels, but there is a significant one-tailed difference in the statistical difference test at the individual level. Then, in the sample of enterprises audited by Big Four accounting firms, it was concluded that the enterprises audited by Big Four accounting firms have better tax avoidance effects than enterprises not audited by Big Four accounting firms. After considering the profitability of enterprises, enterprises with smaller profits were found to have better tax avoidance abilities when employing tax experts at the national level as compared to those with better profits. However, there is no evidence found that differences in profitability will affect tax avoidance abilities at the city level and individual level.
Finally, in this work, an attempt is made to determine whether the introduction of the IFRS will affect the relationship between enterprises and tax avoidance. It was found that the introduction of the IFRS reduces the effects of tax avoidance for enterprises.

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