세무조사 대상기업의 특성과 효과

Abstract

The tax investigation shall be conducted on the questions to be investigated or questions to be examined in each tax law, the tax punishment law, and the taxpayers or those who are deemed to have transactions with taxpayers. The tax investigation refers to carrying out by inquiry plan as an act to question, examine, investigate book, documents so on. Tax evasion acts directly against national finances. And it causes the national welfare spending to decrease, which is a social problem of the state. And the tax investigation firm has different characteristics from other companies. This study categorizes the characteristics of tax avoidance measures and the financial characteristics of tax investigation companies. The purpose of the analysis is to provide information that enables investors, creditors, credit rating agencies, and nations to make rational decisions by analyzing the difference between tax investigation companies and non-tax investigation companies. Thus, by studying various characteristics, it is analysing tax evasion tendency and tax evasion means. The analysis method of this study compares tax survey companies with non-tax survey companies through t-test and logistic regression analysis. It also examines the difference between before and after the tax investigation of the tax investigation company. First, we examine whether there is a significant difference in financial characteristics and corporate governance between tax investigation companies and non - tax investigation companies. Second, we examine whether the tax avoidance measures of the tax investigation companies are significantly different after the tax audit period and during the tax audit. The results of this study are as follows: First, the variables of the characteristics of the tax investigation firm were the 7 variables: the quick ratio, the gross profit margin, the short - term borrowing ratio, the debt ratio, the current debt ratio, the total asset turnover rate and the inventory turnover rate. Second, BIG4, external directors ratio, tax professionals' variables are significant in the characteristics of corporate governance of tax investigation companies and non - tax investigation companies. Third, discretionary accruals increased after tax audit compared to tax audit year. The reason for this is that executives adjust profit by judging that tax audit and taxpayer 's interest is low for a certain period after tax audit. Fourth, the measure of tax avoidance showed the same result as the discretionary accrual. Companies that received periodic tax audit were excluded from the sample. In selecting the responding company, it may be a company that can be subject to tax investigation later due to the fact that the duration of the national tax is not completed. And it could be that the tax evasion act has not been detected at present. There is a possibility that among the responding companies a tax investigation company is included. There is no general definition of tax avoidance measures in the selection. There is a limit that there are no measures that can accurately capture tax avoidance measures. Despite these limitations, this study classified the financial characteristics of firms and the characteristics of corporate governance, and then analyzed the difference between the firms surveyed and non – surveyed firms. this paper analyzed the differences of discretionary accruals and tax avoidance measure(BTD) between the tax audit period and after tax audit. Unlike previous studies, various measurement variables were included by region, type, and structure. Thus, the result of the paper can provide investors, creditors, credit rating agencies, and taxpayers with basic decision making information. Companies also understand the behavior of tax planning and tax investigation in the tax strategy and tax administration through the result of the paper. Therefore, it is expected that it will be able to provide rationale to contribute to efficient tax administration. In addition, the results of analysis by each governance structure are expected to provide a basic base for analyzing the investment propensity of foreign investors and large shareholders.