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기업수준의 자료를 이용한 법인세부담액 및 과세표준 추정과 법인세 관련 기업 행태에 관한 연구(A study on the estimation of corporate tax burden and tax base using firm level data, and the effect of corporate tax burden on firm's investment behavior)

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  • 기업수준의 자료를 이용한 법인세부담액 및 과세표준 추정과 법인세 관련 기업 행태에 관한 연구(A study on the estimation of corporate tax burden and tax base using firm level data, and the effect of corporate tax burden on firm's investment behavior)
  • 송호신; 전봉걸
  • 한국조세연구원


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Title 기업수준의 자료를 이용한 법인세부담액 및 과세표준 추정과 법인세 관련 기업 행태에 관한 연구(A study on the estimation of corporate tax burden and tax base using firm level data, and the effect of corporate tax burden on firm's investment behavior)
Similar Titles
Material Type Reports
Author(Korean)

송호신; 전봉걸

Publisher

서울:한국조세연구원

Date 2011-12
Pages 159
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

In this paper we proposed to estimate the corporate tax burden and tax base using the information in financial reports at firm level. Furthermore, we confirm how well the proposed method works since the firm-level data of the actual corporate tax burden and the corresponding tax base during 1998~2002 are available. The results show that the estimates of tax base have little deviation from the actual tax base, while the estimates of tax burden very large deviation. In addition to the estimation of corporate tax burden and tax base, we empirically investigate how corporate tax burden is determined and how corporate tax burden affects firms' investment such as net investment and R&D investment.