本研究旨在探討執行長(CEO)親社會特質與企業避稅行為之關聯性。由於CEO在企業稅務規劃中扮演舉足輕重的角色，且既有文獻亦指出，不同人格特質對CEO決策行為具有顯著影響，故本研究進一步分析過去較少被探討之親社會特質。本研究以美國S&P 500指數成分公司為樣本，採用帳面有效稅率與現金有效稅率作為衡量企業避稅行為之指標，探討其與CEO親社會特質之關聯性。實證結果部分顯示，具有親社會特質的CEO與企業避稅行為呈現正向關聯，推論其可能因慈善捐贈享有稅賦優惠，進而產生避稅效果。此外，研究亦以財稅差進行穩健性測試，結果與主分析一致。綜上，本研究之發現可作為後續相關學術研究之參考基礎。

This study aims to examine the relationship between Chief Executive Officers’ (CEOs') prosocial traits and corporate tax avoidance behavior. Given the critical role CEOs play in corporate tax planning, and prior research indicating that personality traits significantly influence CEO decision-making, this study focuses on the relatively underexplored domain of prosocial characteristics. Using a sample of S&P 500 constituent companies in the United States, this research employs both the book effective tax rate (GAAP ETR) and the cash effective tax rate (Cash ETR) as measures of corporate tax avoidance to explore their association with CEO prosocial traits.The empirical results partially reveal a positive association between CEOs with prosocial traits and corporate tax avoidance, suggesting that such CEOs may engage in charitable giving that qualifies for tax benefits, thereby achieving tax avoidance outcomes. Additionally, a robustness test using the book-tax difference (BTD) yields consistent results with the main analysis. Overall, the findings of this study provide a foundation for future academic research on related topics.

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