연결납세제도 도입의 과세공평성에 관한 실증분석

Empirical Study on Tax equity for Adopting Consolidated Financial Statements Tax System

본 연구는 연결납세제도 도입의 타당성 여부를 알아보기 위하여 과세공평성에 초점을 두고, 개별유효법인세율과 연결유효법인세율의 차이와 수평적 공평성과 수직적 공평성을 비교분석하였다. 3년간에 걸쳐 289개 기업을 선정하여 분석한 결과 연결 유효법인세율이 개별 유효법인세율보다 수평적 공평성과 수직적 공평성 모두에서 우수한 결과를 보이고 있음이 나타났다.

This paper concentrates on the tax equity under the consolidated financial statement tax system in Korean tax system based on the comparison of the individual ETR(ETR1) and the consolidated ETR(ETR2). As known well, the tax equity consists of the horizontal equity and the vertical equity. In this paper, the horizontal equity is examined by variance coefficients and the vertical equity is examined by Suits Indices. For our study totally 289 companies are sampled and grouped based on their incomes. The results of the empirical test say that ETR2 is better than ETR1 with a view of the tax equity based on the followings. Firstly, the variance coefficients of ETR1 are lager than those of ETR2. It means that ETR2 improves horizontal equity. Secondly, ETR1 has the negative Suits indices. It means that ETR1 is regressive. The orther hands, Suits Indices of ETR2 are very proportional and narrowly positve. That is, ETR2 is progressive. We can say that ETR2 improves vertical equity. The internal transaction between the consolidated companies is mainly composed by their inventory, fixed asset and bond transactions. with these transactions, the unrealized profit occurs. In these cases the unrealized profit is not removed in the individual financial and that is all removed in the consolidated financial. We think that the consolidated financial statement tax system has better be adopted in the Korean tax system.