접대비 지출과 유흥산업의 규모

An Analysis on the Relationship between the Entertainment Expenses and the Size of Entertainment Industry

기업의 접대비 지출에 대한 사회적 인식은 지극히 부정적이다. 이러한 인식은 접대비가 초래하는 여러 가지 부정적 파급효과에 기초를 두고 있다. 특히, 접대비는 유흥산업의 과도한 팽창을 초래하여 자원배분을 왜곡하게 된다는 비판이 지속적으로 제기되어 왔다. 이 연구는 실제자료를 사용하여 접대비와 유흥산업의 관계를 고찰하고자 하였다. 그 결과, 선행연구와는 달리 접대비는 유흥산업의 업체수나 종사자수에 영향을 미친다고 보기 힘든 것으로 나타났다.

There has been a negative perception of the entertainment expenses in our society due to a negative externality caused by the entertainment expenses. The examples of the negative externality are a misallocation of economic resources, unfair competition, corruption, and so on. The government takes a tax policy as a means to internalize the externality by not allowing full deduction of the entertainment expenses. This study examines a relationship between the entertainment expenses and the size of entertainment industry. If there exists a strong relationship, the current tax policy which limits a deduction of entertainment expenses could affect the size of the entertainment industry. The evidence of strong relationship between entertainment expenses and the size of entertainment industry would provide important policy implications for policymakers. We run a regression to examine the effect of entertainment expenses on the size of entertainment industry. An effect of economic cycles is controlled by including proxy variables. We find that the entertainment expenses does not affect the size of entertainment industry, which is different from the conclusion of the previous study.