법인 세무조사 결과에 대한 납세자의 조세불복 의사결정에 영향을 미치는 요인

Abstract

This study examines the factors affecting the decision of tax appeal. We have identified six variables that are expected to affect the decision of whether a corporation will appeal the results of a tax audit. We then examined how well these six variables account for the likelihood of corporate tax appeal. The results of the logit analyses are as follows, using 230 publicly traded companies that disclosed tax amount collected in tax audit. First, companies that were subject to tax audit in the year when the tax revenue was below the target were significantly more likely to file a tax appeal. Second, companies that were taxed by a special tax audit were significantly more likely to file a tax appeal than companies that were taxed by a regular tax audit. Third, the greater the tax amount, the more likely the corporation will file a tax appeal because the economic benefits that it can gain in the tax lawsuit win. Fourth, companies with larger size, high debt ratio, and high profitability were more likely to file a tax appeal. Large companies are highly capable of responding to tax lawsuits. Companies with high debt ratios are aggressive in tax appeals because the disclosure of tax evasion results in higher capital costs. And companies with high profitability are aggressive in tax appeals because they are able to cope with tax litigation costs. This study presents empirical evidence on factors affecting tax appeal decisions that have not been addressed in previous studies. This is expected to provide a clue to solve the problem of increasing tax appeal rate and its social cost.