本研究參酌GRI 207稅務準則精神，就企業之ESG(永續發展指標評等)、公司治理構面分數、在境外設立外國公司數量及關係人交易與有效稅率之關係，以迴歸模型進行實證分析；並透過案例剖釋，闡述在企業稅務風險與稅務爭議之因應以及相關建議。
本論文以臺灣上市櫃公司非屬金融、保險、證券業為研究對象。實證結果發現，永續發展評等、在低稅負國家或地區設立外國公司等二變數與有效稅率未具有顯著關聯性；而在大陸地區設立公司數量、關係人銷貨占比等變數與有效稅率呈顯著負相關。另統計觀察值之平均有效稅率未達15%者占半數以上，在全球反避稅及最低稅負的制度下，將有可能面臨被加強查核或補稅的風險。
此外，在GRI 207稅務準則之揭露框架及稅務風險事件案例中，企業當以遵循合法性與道德的標準為基本首要原則，除了強化稅務治理，降低稅務風險外，亦應自願性的資訊揭露，善盡納稅義務，與稅務機關互動秉持合作、開放態度，以有效而非對抗性方式處理稅務爭議，降低處罰風險。
本研究目的期能以實證結果及稅務案例解析，供企業、投資人評估企業面臨之稅務風險及稅務管理策略，並提供企業、稅務從業相關人員面對稅務爭議應對參考運用。

With reference to the spirit of the GRI 207 tax standard, this study uses a regression model to empirically analyze the ESG (Sustainability Indicators Rating), corporate gov-ernance scores, the number of foreign companies established overseas, and the relation-ship between related party transactions and effective tax rates.
This paper focuses on Taiwan's listed companies that are not in the financial, insur-ance, and securities industries. The empirical results show that there is no significant cor-relation between the two variables, such as the rating of sustainable development and the establishment of foreign companies in countries or regions with low tax burden, and the effective tax rate, while the number of companies established in mainland China and the proportion of sales of related parties are significantly negatively correlated with the effec-tive tax rate. In addition, more than half of the average effective tax rates of the statistical observation value are less than 15%, and they may face the risk of being subject to en-hanced audit or additional tax under the global anti-avoidance and minimum tax burden system.
In addition, in the disclosure framework of the GRI 207 tax standard and the cases of tax risk events, enterprises should follow the standards of legality and ethics as the basic and primary principles, in addition to strengthening tax governance and reducing tax risks, they should also voluntarily disclose information, fulfill their tax obligations, interact with tax authorities in a cooperative and open manner, and handle tax disputes in an effective and non-confrontational manner to reduce the risk of penalties.
The purpose of this study is to use the empirical results and tax case analysis to pro-vide enterprises and investors with the assessment of tax risks and tax management strate-gies faced by enterprises, and to provide reference and application for enterprises and tax practitioners to deal with tax disputes.

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