지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
The main purpose of this study is to analyze empirically the effect of Foreigner Controlled Companies(hereafter FCCs)’s characteristics and ownership structure on tax avoidance in non-financial companies listed on korean stock market and settled accounts in December for 2006∼2009. The method proposed by Desai and Dharmapala(2006) was employed for the proxy variable of enterprise tax avoidance, and industry classification and firm size were applied for that of enterprise characteristics, and major shareholder’s equity rate and foreign ownership rate were applied for that of ownership structure. I analysed the relationship between the variables for enterprise characteristics and ownership structure and the proxy variable for tax avoidance behavior.
First, while tax avoidance tendency of FCCs is different from the that of Domestic Controlled Companies(hereafter DCCs) in construction and service sector, tax avoidance tendency of FCCs shows same order with DCCs in manufacturing and distribution sector. Second, FCCs’ size has significantly negative effect on tax avoidance. Third, major shareholder’s equity rate and foreign ownership rate of FCCs have no significant effect on tax avoidance unlike the expectation of the each variable has positive and negative effect on tax avoidance respectively.
These findings contribute to provide useful information on understanding the difference of FCCs and DCCs in the effect of enterprise characteristics and ownership structure on tax avoidance. Therefore, I expect that this study will help FCCs to make tax strategy and tax authorities to secure tax revenue. Especially, I suggest that tax authorities will be more careful through further analysis based on this study when making the policy related to tax avoidance.
First, while tax avoidance tendency of FCCs is different from the that of Domestic Controlled Companies(hereafter DCCs) in construction and service sector, tax avoidance tendency of FCCs shows same order with DCCs in manufacturing and distribution sector. Second, FCCs’ size has significantly negative effect on tax avoidance. Third, major shareholder’s equity rate and foreign ownership rate of FCCs have no significant effect on tax avoidance unlike the expectation of the each variable has positive and negative effect on tax avoidance respectively.
These findings contribute to provide useful information on understanding the difference of FCCs and DCCs in the effect of enterprise characteristics and ownership structure on tax avoidance. Therefore, I expect that this study will help FCCs to make tax strategy and tax authorities to secure tax revenue. Especially, I suggest that tax authorities will be more careful through further analysis based on this study when making the policy related to tax avoidance.
목차
Ⅰ. 서론
Ⅱ. 이론적 배경 및 선행연구의 검토
Ⅲ. 가설설정 및 연구방법론
Ⅳ. 실증분석 결과
Ⅴ. 결론 및 고찰
〈참고문헌〉
〈Abstract〉
참고문헌 (19)
참고문헌 신청
2. [학술지(정기간행물)] - 김진회 / 2006 / 기업의 재무적 특성이 조세회피에 미치는 영향 / 세무학연구 23 (4) : 97 ~ 124
4. [학위논문] - 이영한 / 2005 / 외국인 투자기업의 조세회피에 관한 연구 / 박사 / 연세대학교
5. [학술지(정기간행물)] - 전규안 / 1997 / 기업특성이 조세부담에 미치는 영향 / 회계학연구
6. [학위논문] - 전태영 / 1990 / 조세회피에 영향을 미치는 요소에 관한 연구 / 박사 / 고려대학교
7. [학술지(정기간행물)] - 조정환 / 1996 / 기업의 조세회피에 영향을 미치는 요인에 관한 연구 / 세무학연구
4. [학위논문] - 이영한 / 2005 / 외국인 투자기업의 조세회피에 관한 연구 / 박사 / 연세대학교
5. [학술지(정기간행물)] - 전규안 / 1997 / 기업특성이 조세부담에 미치는 영향 / 회계학연구
6. [학위논문] - 전태영 / 1990 / 조세회피에 영향을 미치는 요소에 관한 연구 / 박사 / 고려대학교
7. [학술지(정기간행물)] - 조정환 / 1996 / 기업의 조세회피에 영향을 미치는 요인에 관한 연구 / 세무학연구
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UCI(KEPA) : I410-ECN-0101-2013-329-000382555