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최소극대화 의사결정에 따른 최적 탈세조사계획과 독점의 선택

The Optimal Audit Schedule from Minimax Solutions and Decisions of the Monopolist

황욱|이진권|박세연
한국경제통상학회 (The Korean Economic and Business Association)|2020.02|경제연구 (Journal of Economics Studies)|제38권 제1호|pp. 1-27|DOI https://doi.org/10.30776/JES.38.1.1

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참고문헌

키워드

Monopoly독점기업종가세종량세탈세최적 탈세조사 계획내생적 탈세적발확률tax evasionAd-valorem taxSpecific taxOptimal Audit SchedulesEndogenous probability of tax evasion being discovered
주제분류경제학

초록

본 연구는 탈세의사를 지닌 독점기업에 종가세(종량세)가 부과되고 조세당국의 최적탈세조사계획이 탈세적발확률에 영향을 주는 분석구조에서 세율 및 탈세 과징금의 한계적 증가가 독점기업의 의사결정에 미치는 영향과 두 과세체계의 사회후생적 함의에 대하여 분석한다. 이를 위해 Keller (1974)의 모형을 발전시킨 Leung(2001)에 따라 조세당국의 무작위적 조사체계 실패확률에 대한 정보가 부재한 경우에 고려할 수 있는 최소극대화 의사결정(minimax solution)을 통하여 최적탈세조사계획을 도출하였다. 탈세를 고려하는 독점기업의 최적 선택은 세율의 한계적 증가에 따라 생산량을 감소시키고 탈세비율을 증가시키는 것이었으며 탈세 과징금의 한계적 증가에 따라서는 생산량을 증가시키고 탈세비율을 감소시키는 것이었다. 아울러 균형생산량에서 조세수입의 크기를 고려하여 후생의 효율성을 비교한 결과 종가세의 사회후생적 우월성이 항상 성립되지는 않았다.

Abstract

This study analyzes behaviors of monopolist and welfare implications under ad valorem tax(specific tax) regime. Monopolist has intention to evade taxes and the optimal audit schedule was derived through a minimax solution that could be considered in the absence of information on the probability distribution of random failure of a tax evasion investigation system due to Leung(2001). A comparative statics analysis of the model reveals that the tax rate is negatively related to the output and positively related to the tax evasion. On the contrary, The fine has opposite effects on the output and the tax evasion. Furthermore, ad valorem taxes do not always outperform specific taxes in terms of welfare when comparing efficiency of welfare considering the amount of tax income under equilibrium output level.

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