법인세법상 이월결손금이 회계이익과 과세소득의 차이에 미치는 영향

Abstract

This paper analyzed whether the carry-over loss affects the adjustment of profits under the corporate tax law. As a countermeasure for profit adjustment, the difference between accounting profit and taxable income is used and the taxable profit is reduced if the carrying amount is present, so there may be an incentive to make a discretionary maximize of accounting profit. Therefore, it was analyzed whether to increase the reporting profit by reducing the taxable profit if the carry-over loss existed and how it would affect the difference between accounting profit and taxable income depending on the size of the carry-over loss. The analysis period was from 2014 to 2017, when 2,117 of the December settlement companies were used as final samples for listed companies, excluding those with insufficient financial and data. The empirical analysis results show that the existence of carry-over losses in relation to hypothesis 1 is a significant positive relationship between 1% and 1% of the difference in accounting profit and taxable income. In relation to hypothesis 2, the difference between accounting profit and taxable profit by the size of the carrying amount of the carrying amount is: A significant positive relationship at the 1% level is indicated. This result is seen as a result that the larger the amount of the carryover loss under the income tax law, the higher the reported accounting profit is calculated and adjusted for profit. Therefore, the additional analysis analyzed whether the adjustment of profits is based on the characteristics of the entity's governance structure. The more companies the audit committee was set up, the more it was confirmed that among them self-imposed entities, the more significant the difference between accounting profit and taxable income, the more significant the negative relationship that played a role in reducing profit adjustment. The limitations of this study are that the variables excluded from the control variables in the model may be present. It is believed that there is a need for caution in the interpretation of the results and for future studies, studies related to tax credits related to carry forward losses are necessary.