기업의 탈세 성향에 대한 연구

Abstract

This study examined the tendency of tax evasion by dividing it into environmental factors and financial factors. First of all, the tax evasion trend was verified by connecting social factors such as social and cultural corruption and psychological factors with financial data. Financial factors were verified by the rate of operating margin and net income before income tax expense. Literature analysis and logit analysis were used as the research methods. The results of this study are briefly summarized as follows. Even though there are no statistically significant differences between the abnormal costs of the social and cultural corruption factor and the tax evasion firms, we found a significant positive correlation between the transactions of the abnormal special relationship and the tax evasion firms. Therefore, it is understood that a company with a high degree of dealings with related parties should carry out a deeper tax audits in carrying out the tax investigation in the future. As a result of analyzing the degree of relative tax burden between companies through the effective corporation tax rate, which is a psychological factor, the difference between the effective corporation tax rate and the industry average effective corporation tax rate has a significant negative relation with tax evasion tendency. In other words, if the firms have a higher tax burden than the average industry average, they will reduce the tax burden through aggressive tax evasion. As a result of examining the effect of accounting profit on the tax evasion tendency, which is a key factor in determining the size of taxable income among the financial factors of the corporation, it is found that there is a significant positive correlation between the tax evasion tendency and the accounting profit measured by the operating profit margin and the pre - tax net profit margin. These results suggest that taxation authorities should pay more attention to companies that have high operating margin and net income before tax margin. The contribution of these studies is as follows. By approaching tax evasion from social and cultural corruption and psychological aspect of human being, it became to be able to look at tax evasion from a social point of view in policy improvement to prevent future tax evasion. The financial characteristics of the company can improve the efficiency of the national tax administration by improving the probability of detection of tax evasion companies. It is possible to link the characteristics of a tax evasion corporation with financial statements and to reduce the costs of selecting tax investigation companies and tax investigation costs when conducting a tax investigation based on financial characteristics.