기업의 해외생산 가능성이 세무조사 정책에 미치는 영향
Effects of Firms' Offshoring Threat on the Stringency of Government's Audit Policy
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본 연구의 목적은 최근 기업들의 해외생산 활동이 확대되면서 이를 통해 기업들이 얻을 수 있는 이점 가운데 규제회피형 FDI 유인으로서 조세부담경감 유인을 주목하고, 기업들의 해외생산 선택이 위협효과로서 조세당국의 세무조사 노력에 줄 수 있는 함의를 예측할 수 있는 이론적 모형을 제시하고 분석하는데 있다. 분석의 결과, 기업의 해외생산 가능성은 세무당국의 세무조사 노력을 해외생산이 허용되지 않은 경우보다 상대적으로 낮추는 것으로 나타났다. 이는 세무당국이 국내 생산과 후생수준을 낮출 수 있는 엄격한 조세정책을 선택하는데 있어서 기업들의 해외생산 가능성이 제약이 될 수 있기 때문이다. 다시 말하면, 세무당국이 적극적인 탈세방지노력을 하는 경우에 기업이 국내생산 대신 해외이전을 선택할 수 있으므로 세무당국은 기업의 해외이전 가능성을 낮추는 차선의 완화된 수준의 세무조사 노력을 선택할 수 있다. 이러한 세무당국의 전략적 선택은 모형에서 고려되는 세무당국의 세무조사의 효율성에 따라 그 수준이 달라질 수 있음을 분석에서 정치화하였다.
Abstract
The purpose of this study is to focus on the tax burden reduction incentives as a hedged FDI incentive among the benefits that firms can gain through the recent expansion of offshoring. It is to present and analyze theoretical models that can predict what implications can be made for choice. The results of the theoretical analysis show that the firm's possibility of overseas production lowers the audit efforts of tax authorities than when foreign production is not allowed. This is because the audit policy is limited due to the possibility of offshoring threats. In other words, if the tax authority implements stringent auditing policy, the firm may choose to move abroad instead of domestic production, so the authority chooses the second best (and lower) auditing policy to reduce the likelihood of the firm's offshoring. It was logically characterized in the model analysis that the strategic choice of the tax authority’s stringency of auditing policy may vary depending on the efficiency of tax authorities' auditing technologies assumed in the model.
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