세수부족이 회계처리에 미치는 영향에 관한 연구： 경영자의 접대비와 유사비용 분류 의사결정 중심으로

Abstract

[Purpose]The purpose of this study is to empirically analyze the accounting treatment of managers who recognize the risk of tax audits due to lack of tax revenue. In the year when tax revenue shortages occur, accounting data will be used to empirically analyze whether stricter standards are applied to the classification of entertainment expenses accounts compared to those that do not, taking into account the cost burden caused by tax audits. [Methodology]The purpose of this study is to empirically analyze whether accounts such as entertainment expenses and welfare expenses show statistically significant differences in the tax revenue shortage year using corporate data listed on the stock markets. [Findings]In the year when tax revenue shortfall occurred, there was a statistically significant difference in the ratio of entertainment expenses from those that did not. There was also a statistically significant difference in the size of the average cost of tax audits and the tax revenue shortage rate by year. [Implications]In the year of the tax shortage, it recognized the aggressive tax source management of the tax office and confirmed the possibility of choosing entertainment expenses rather than welfare expenses that are favorable to reducing corporate tax costs when classifying accounts. It is believed that many contributions and implications have been provided to tax policymakers by proving the relationship between tax revenue shortage and hospitality expenditure.