近年許多跨國企業與各國政府發生租稅糾紛，如星巴克、蘋果被歐盟認為有逃稅之嫌疑， 但企業表示企業投資境外公司，其目的為提升企業經營績效，並非為了逃避租稅負擔，因此企業租稅規劃之議題為企業重要之議題。本研究先探討臺灣上市企業藉由租稅規劃是否能提升整體經營績效，並進一步研究投資不同類型之租稅庇護區與租稅規劃之關聯性。
本研究以2012至2019年為研究樣本共11,940筆臺灣上市企業之資料，其實證結果為租稅規劃與企業經營績效呈現顯著正相關，而進一步企業投資探討租稅天堂或租稅掩護區皆與租稅規劃呈現顯著負相關，這說明租稅規劃確實能提升企業經營績效，但企業若投資於租稅庇護區公司恐降低租稅規劃之效果，甚至恐增加被國稅局稽核頻率，使企業增加額外的稅務風險。

Recently, many multinational companies were involved in tax disputes with government in different countries. For example, European Commission charged U. S companies Starbucks and Apple involved in tax evasion. However, companies in this case asserted that the investment of overseas was not to avoid tax payments but to improve performance both financially and economically. Therefore, corporate tax planning is an important issue for enterprises. In this study, I first explore whether companies can improve their operating performance through tax planning, then I investigate the relationship between tax haven and the efficiency of tax planning.
Using public-listed companies in Taiwan during 2012-2019 as the research sample, the empirical results show a significant positive correlation between tax planning and corporate operating performance, and a significant negative correlation between tax planning and tax heaven. These findings could be interpreted as tax planning can indeed improve business performance, it is not because companies invest in a tax haven but because other tax-planning strategies such as transferring price.

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