우리나라 법인세수의 결정요인에 대한 실증분석
On the Determinants of the Corporate Income Tax Revenues
0
조회
0
다운로드
1
인용
0
참고문헌
키워드
초록
본 논문에서는 Clausing(2007)의 분해에 따라 법인세율, 법인소득의 과세비율, 이윤율, 경제내법인부문 비중을 설명변수로 하는 기본 회귀모형과 기타 주요변수를 추가하여 확장된 회귀모형을 추정하여, 우리나라 법인세수의 결정요인을 분석하였다. 법인세수에 관련되는 거시경제변수와 미시적인 납세신고자료를 이용한 OLS 추정 결과, 법인세율(corporate tax rate)은법인세수에 비선형적인 관계로 매우 유의한 영향을 주고, 법인세 과세기반(corporate tax base)에관련되는 경제성장률과 경제내 법인부문 비중 역시 유의한 것으로 나타났다. 이외 법인세 명목세율과 실효세율의 차이도 법인세수 결정에 유의한 영향을 주는 것으로 나타났다.
Abstract
In this paper, I analyze the determinants of the corporate income tax revenues through the decomposition analysis of Clausing(2007). He decomposes the ratio of corporate income tax revenues relative to nominal GDP into 4 variables, as the corporate tax rate, the fraction of income that is taxed, profit rates, and the corporate share in the economy. I make the dataset which contains the maximum tax rate of both individual income tax and the corporate income tax over 1970~2017 and the reported micro corporate taxation data including taxable income, tax base, calculated tax amount, loss carried forward, and etc. over 1980~2016. I find some key results. First of all, the corporate tax rate is the most significant factor affecting the corporate income tax revenues in non-linear way. Second is that the economic growth and the corporate share of economy are the influential variables relating to the tax base. Lastly, the difference between the average nominal corporate income tax rate and the average effective corporate income tax rate is also important variable to the corporate income tax revenues through the tax deduction effect.
참고문헌 (24)
- 외환위기 이후 법인세수 변동요인 분석 : 기업의 세부담과 소득을 중심으로, "김우철", 한국조세연구원, ~ (2007)
- 김유찬, "법인세 실효세율 변화의 요인 분해", 조세연구, 17(2), pp.41~80 (2017), 한국조세연구포럼[DOI]
- 김학수, "법인세 부담 국제비교를 위한 법인세 감면율 추정 및 시사점", 재정학연구, 3(3), pp.177~203 (2010), 한국재정학회
- 박수원, "법인세추징세액 결정요인에 관한 연구", 세무학연구, 22(1), pp.133~155 (2005), 한국세무학회
- Auerbach, A. J., "Why Have Corporate Tax Revenues Declined", Tax policy and the Economy, 1, pp.1~28 (1987)
- Bartelsman, E., "Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries", Journal of Public Economics, 87, pp.2225~2252 (2003)
- Foreign Direct Investment and the Prospects for Tax Co-ordination in Europe, "Bénassy-Quéré, A.", CEPII, ~, pp.CEPII working paper, no.6 (2000)
- Bretschger, L, "Globalisation, Capital Mobility, and Tax Competition: Theory and Evidence From OECD Countries", European Journal of Political Economy, 18(4), pp.695~716 (2002)
- Revenue-Maximizing Corporate Income Taxes : The Laffer Curve in OECD Countries, "Brill, A.", AEI, ~, pp.American Enterprise Institute working paper, no.137 (2007)
- Clausing, K. A., "Corporate Tax Revenues in OECD countries", International Tax and Public Finance, 14(2), pp.115~133 (2007)
- Developments in the Taxation of Corporate Profit in the OECD Since 1965: Rates, Bases and Revenues, "Devereux, M.", University of Oxford, ~, pp.Centre for Business Taxation working paper (2007)
- Devereux, M. P., "Why has UK Corporation Tax Raised So Much Revenue?", Fiscal Studies, 25(4), pp.367~388 (2005)
- Douglas, A. V., "Changes in Corporate Tax Revenue", Canadian Tax Journal, pp.66~81 (1990)
- Are Real Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?, "Gordon, R. H.", NBER, ~, pp.NBER Working Paper, no.6576 (1998)
- What Has Been the Tax Competition Experience of the Last 20 Years?, "Griffith, R.", University College London, ~, pp.Institute for Fiscal Studies Working Paper (2004)
- The Disappearing Tax Base: Is Foreign Direct Investment Eroding Corporate Income Taxes?, "Gropp, R.", European Central Bank, ~, pp.European Central Bank Working Paper, no.31 (2000)
- Suárez Serrato, J. C., "Who Benefits From State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms", American Economic Review, 106(9), pp.2582~2624 (2016)
- Suárez Serrato, J. C., "The Structure of State Corporate Taxation and Its Impact on State Revenues and Economic Activity", Journal of Public Economics, 167, pp.158~176 (2018)
- Kawano, L., "How Do Corporate Tax Bases Change When Corporate Tax Rates Change? With Implications For the Tax Rate Elasticity of Corporate Tax Revenues", International Tax and Public Finance, 23(3), pp.401~433 (2016)
- Kopczuk, W., "Tax Bases, Tax Rates and the Elasticity of Reported Income", Journal of Public Economics, 89(11-12), pp.2093~2119 (2005)
- Mutti, J., "Foreign Direct Investment and Tax Competition" (2004), IIE Press
- Rodrik, D., "Has Globalization Gone Too Far?" (1997), IIE Press
- Slemrod, J., "Are Corporate Tax Rates, or Countries, Converging?", Journal of Public Economics, 88(6), pp.2004~
- Swank, D., "The New Political Economy of Taxation in Advanced Capitalist Democracies", American Journal of Political Science, 46(3), pp.642~655 (2002)