회계이익과 과세소득의 일치가 기업의 조세회피를 줄이는가?

• 영문명: Does Book-Tax Conformity Reduce a Corporate Tax Avoidance?: Analysis of Conforming Tax Avoidance and Non-conforming Tax Avoidance
• 발행기관: 강원대학교 경영경제연구소
• 저자명: 기은선(Eun-Sun Ki) 김효은(Hyoeun Kim)
• 간행물 정보: 『아태비즈니스연구』아태비즈니스연구 제13권 제1호, 231~245쪽, 전체 15쪽
• 주제분류: 인문학 > 문학
• 파일형태: PDF
• 발행일자: 2022.03.30

영문 초록

Purpose - The purpose of this study is to examine the effect of book-tax conformity on conforming tax avoidance and non-conforming tax avoidance. Design/methodology/approach - This study uses financial data from 1996 to 2019 of 34 countries. We regress conforming or non-conforming tax avoidance on book-tax conformity. We use the book-tax conformity measure developed by Atwood et al. (2010), the non-conforming tax avoidance measure developed by Desai and Dharmapala (2006), and the conforming tax avoidance measure developed by Badertscher et al. (2019). Findings First, book-tax conformity has a significant positive relationship with non-conforming tax avoidance. Second, book-tax conformity is not statistically related to conforming tax avoidance. Research implications or Originality While prior research focuses on the effect of book-tax conformity on earnings quality, we examine on the effect on tax avoidance. Furthermore, this study is expected to provide important policy implications regarding the types of tax avoidance strategies that tax authorities should pay attention to. Our results imply that tax authorities in countries with high book-tax conformity should pay more attention to non-conforming tax avoidance than to conforming tax avoidance.

목차

Ⅰ. 서론

Ⅱ. 선행연구 및 가설설정

Ⅲ. 연구방법론

Ⅳ. 실증분석 결과

Ⅴ. 결론

키워드

Book-Tax Conformity Conforming Tax Avoidance Non-Conforming Tax Avoidance