可信赖纳税人对企业避税行为的影响:来自韩国的证据

IF 0.8 Q4 BUSINESS, FINANCE

Asian Journal of Business and Accounting Pub Date : 2019-12-27 DOI:10.22452/ajba.vol12no2.5

JungHwa Suh, H. Y. Lee, Arnold E. Kuk, H. Ryu

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引用次数: 3

摘要

研究目的:本研究通过检查被指定为可信纳税人的公司与未被指定的公司相比，是否更有可能忠实和一致地纳税，从而关注韩国可信纳税人系统的有效性。设计/方法/方法:本研究采用普通最小二乘(OLS)方法，具体而言，将可信赖纳税人指定作为税收合规的指标，而将账面税差(BTD)和可自由支配的BTD作为避税的衡量标准。研究发现:结果表明，被指定为可信纳税人的公司比未被指定的公司更不可能避税。在被指定为“值得信赖的纳税人”的企业中，首席执行官(ceo)出身于创始家族的企业、非中小企业(除《中小企业法》规定的中小企业外)、大股东持股比例高于中位数的企业避税的可能性较低。理论贡献/独创性:据我们所知，本研究首次使用避税措施，通过比较被指定为可信纳税人的公司和未被指定为可信纳税人的公司，来检验被指定为可信纳税人对公司避税的影响。从业者/政策影响:本研究表明，被指定为可信纳税人的公司比未被指定的公司更不可能避税。这意味着，目前韩国税务当局实行的“信任纳税人制度”是有效的，应该得到推广。▽研究的局限性=韩国税务当局对法人和个体营业分别公布了信赖纳税人。本研究的结果仅局限于公司业务的数据。关键词:账面税差，可裁量税差，税务机关，避税，可信纳税人JEL分类:H26

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Effect of the Trusted Taxpayer Designation on Corporate Tax Avoidance Behavior: Evidence from Korea

Manuscript type: Research paper Research aims: This study focuses on the efficacy of the trusted taxpayer system in Korea by examining whether firms designated as trusted taxpayers are more likely to pay taxes faithfully, and consistently when compared to firms that are not designated. Design/Methodology/Approach: This study uses the ordinary least squares (OLS) method, and specifically, the trusted taxpayer designation as an indicator of tax compliance while the book-tax difference (BTD), and the discretionary BTD are used as a measure of tax avoidance. Research findings: Results show that firms designated as trusted taxpayers are less likely to avoid taxes than firms not designated. Among firms that are designated as trusted taxpayers, it appears that firms with CEOs who come from founding families, firms that are non-SMEs (other than small and medium sized firms defined by the Small Business Act of Korea), and firms whose majority shareholder ownership is greater than the median, are less likely to avoid taxes.Theoretical contribution/Originality: To the best of our knowledge, this study is the first to use a tax avoidance measure to examine the effect of the trusted taxpayer designation on corporate tax avoidance by comparing firms that are designated and firms that are not designated as trusted taxpayers. Practitioner/Policy implications: This study shows that firms designated as trusted taxpayers are less likely to avoid taxes than firms that are not designated. This implies that the current trusted taxpayer system implemented by the Korean tax authority is effective and should be promoted. Research limitations: The Korean tax authority announces the designation of trusted taxpayers separately for corporate businesses and self-employed businesses. The results of this study are confined to the data of corporate businesses only. Keywords: Book-Tax Difference, Discretionary BTD, Tax Authorities, Tax Avoidance, Trusted Taxpayers JEL Classification: H26

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来源期刊

Asian Journal of Business and Accounting BUSINESS, FINANCE-

CiteScore

2.00

自引率

11.10%

发文量

期刊介绍： An academic journal that aims to advance knowledge in the business and accounting disciplines, to narrow the gap between theory and practice, and to set direction for policy initiatives in Asia. Welcome to the Asian Journal of Business and Accounting (AJBA). AJBA is an international refereed journal, published biannually (30th June and 30th December) by the Faculty of Business and Accountancy, University of Malaya, Malaysia. AJBA aims to publish scholarly business researches that are relevant to Malaysia and the Asian region. It intends to highlight the practical implications in promoting better business decision making process and the formulation of public policy in Asia. This journal publishes theoretical, conceptual, and empirical papers within the broad areas of business and accounting in Asia. The AJBA covers a broad spectrum of the business and accounting disciplines. A suggestive (though not necessarily comprehensive) list of areas that would be included in this journal are: general management, strategic management, human resource management, organizational behaviour, labour and industrial relations, international business management, business communication, entrepreneurship, leadership, management science, operations management, production management, supply chain management, marketing management, brand management, consumer behaviour, information management, e-marketing, e-commerce, quality management, retailing, service marketing, hospitality management, hotel and tourism management, asset pricing, capital and money markets, corporate finance, derivatives markets, finance and banking, financial economics, etc.