국세청의 세무조사가 기업 조세회피에 미치는 영향

초록

This study investigates the relation between the probability of being selected as the subject of an investigation by the tax authority and the corporate tax avoidance. Tax audit is the primary non－taxable cost for tax avoidance. Intuitively, it can be expected that the tax audit will reduce corporate tax avoidance. However, prior studies show that the effects of tax audit on corporate tax avoidance are different, and it is necessary to analyze the effect of tax audit risk on corporate tax avoidance empirically. In designing the regression model, the explanatory variable is the tax audit rates disclosed in the National Statistical Yearbook. A regression analysis was conducted for a total of 13,964 firm－year data listed on KOSPI and KOSDAQ from 2007 to 2017. The regression results show that the higher the selection rate of tax audits for the reference firms of similar size, the more the companies reduce the tax avoidance. Statistical significance was maintained in regression analysis that controlled firm size and time in different ways. These results are similar to those of the previous study, Hoopes et al.(2012), which examined the effect of tax audit rates on U.S. listed companies tax avoidance. However, the regression coefficients of the explanatory variables are four times higher than the regression coefficients of Hoopes et al.(2012), which implies that Korean listed companies are more sensitive to the tax audit than U.S. listed companies. Domestic prior studies on the relationship between tax audits and corporate tax avoidance have been conducted by comparing the level of tax avoidance before and after the tax audit point instead of using the direct tax audit rates. And previous research mainly focused only on companies that report assessed tax surcharges after the tax audit. This study is differentiated from prior studies, in that the tax audit rates were directly calculated based on the actual tax audit data of the National Statistical Yearbook and the sample was expanded to domestic listed companies. In terms of policy, this study contributes to decision－making about the cope of tax audit and allocation of resources used in tax audit.

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