코스닥상장 중소기업에 대한 조세지원의 효과: 고용창출 및 재정건전성 측면의 분석을 중심으로

Abstract

This study provides a policy plan to achieve SMEs growth, job creation and fiscal soundness, which are core economic policy goals of Korean government, through tax benefit. Because lots of SMEs consider listing in the KOSDAQ to solve difficulty in financing, this study suggests providing tax benefit for newly listed SMEs in the KOSDAQ as well as analyzing the policy plan from perspective of job creation and fiscal soundness. Based on analysis of this study, corporate tax credit of 10% to 50% is expected to increase tax revenues by 1,500 to 4,100 million KRW and to create 135 new jobs every year, which implies that the policy plan of this study can solve the trilemma of economic policy - SMEs growth, job creation and fiscal soundness. This study shows that, on the contrary to most cases when the trade-off among each policy makes it hard to achieve economic policy goals, providing tax benefit for newly listed SMEs in the KOSDAQ can achieve them simultaneously and, as a result, contributes to draw useful policy implications for the government and business practices.