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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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This paper aims to study tax equity and tax efficiency and adopt consolidated fianacial statement tax system in Korean tax system by comparing Individual ETR(ETR1) with Consolidated ETR(ETR2). In order to accomplish above object, Compare ETR1 with ETR2 in point of view in tax equity. This tax equity sonsists of mainly horizontal equity and vertical equty. Fist horizontal equity is examined by variance coefficient and vertical equty is examined by Suits Index. Second Tax efficiency is examined by company special factors.
The result of this treatise by empirical test is following.
(1)horizontal equity: Variance coefficient of ETR1 lager than Variance coefficient of ETR2, so ETR2 improves horizontal equity. therefore consolidated fianacial statement tax system should be adopted in Korean tax system
(2)vertical equty: Suits Index of ETR1 is negative and Suits Index of ETR2 is narrowly positve, so ETR2 improves vertical equity. therefore consolidated fianacial statement tax system should be adopted in Korean tax system
(3) Tax efficiency: In precedent individual fianancial statement effective tax rate study, each company and each industry is differenced by regression analysis but is not differenced by consolidated fianacial statement effective tax rate regression analysis. so if adopt consolidated fianacial statement tax system in Korean tax system, Korean tax authority should allow tax favor in high GNP industry and tax unfavor in lower GNP industry.
Conclusively in view of variance coefficient and Suits Index, ETR2 improves tax equity more than ETR1. therefore consolidated fianacial statement tax system should be adopted in Korean tax system.
The result of this treatise by empirical test is following.
(1)horizontal equity: Variance coefficient of ETR1 lager than Variance coefficient of ETR2, so ETR2 improves horizontal equity. therefore consolidated fianacial statement tax system should be adopted in Korean tax system
(2)vertical equty: Suits Index of ETR1 is negative and Suits Index of ETR2 is narrowly positve, so ETR2 improves vertical equity. therefore consolidated fianacial statement tax system should be adopted in Korean tax system
(3) Tax efficiency: In precedent individual fianancial statement effective tax rate study, each company and each industry is differenced by regression analysis but is not differenced by consolidated fianacial statement effective tax rate regression analysis. so if adopt consolidated fianacial statement tax system in Korean tax system, Korean tax authority should allow tax favor in high GNP industry and tax unfavor in lower GNP industry.
Conclusively in view of variance coefficient and Suits Index, ETR2 improves tax equity more than ETR1. therefore consolidated fianacial statement tax system should be adopted in Korean tax system.
목차
ABSTRACT
Ⅰ. 서론
Ⅱ. 연결납세제도와 연결납세제도에 관한 선행연구
Ⅲ. 연결유효법인세율의 정의와 유효법인세율 및 과세공평성에 대한 선행연구에 대한 개관
Ⅳ. 연구설계
Ⅴ. 실증분석 결과
Ⅵ. 결론
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UCI(KEPA) : I410-ECN-0101-2009-325-019456687