聯結納稅制度의 導入에 관한 硏究

박춘래(Park Choon-Rae),김경민(Kim Kyung-Min) 동아대학교 경영문제연구소 2004 經營論叢 Vol.25 No.-

청산세제의 문제점과 개선방안

박춘래(Park Choon-Rae),송호탁(Song Ho-Tak),주태현(Ju Tae-Hyeon) 동아대학교 경영문제연구소 2007 經營論叢 Vol.28 No.-

The corporation tax system in Korea divides a corporation tax between income amount for the business year and liquidation income based on the increased net assets theory. In Principle, the corporation tax for the business year is defined as a gross revenue and loss are a revenue or expense amount from the net worth increasing or decreasing business. After taxing as to a exclusion from gross revenue and inclusion to loss in money provisions for the tax policy, finally, the tax equity is satisfied by that the exclusion from gross revenue and inclusion to loss in money tax the corporation tax against the liquidation income for the unrealized income and the income which evades taxation, and the tax policy such as a fixed asset value increase amount. Also the corporation tax system is different from the personal income tax system. It has a discrepancy of double t ax as the previous taxed revenue taxes the dividend income again act as a pipe of income. However, it is settled by the dividend income credit. The Purposes of this thesis is to certify that the corporation tax structure against current liquidation income is finally settled up the original projected he income which evades taxation etc. and through it, whether the tax equity is satisfied as a sufficiency of increased net assets theory, corporation theory, and how to improve the method. First, I would like to look for the dissolution and liquidation of business as to the commercial law. The corporate body can be created and disappeared by a legal act, only,because it is individuality made by legal law. Accordingly, I look over the dissolution and liquidation in a commercial law,the factor of dissolution of corporation. Second, I will confirm the concept of the liquidation income, fictitious dividend, and the occurrence cause of the revenue. The liquidation income and the fictitious dividend are occurred by dissolution of corporation as well as dismemberment and acquisition. Then, I will look over that it is faithful to the original concept. Third, I would like to study the general liquidation tax system in current corporation tax. I will view it simply that the liquidation tax system is applied once in a life time, and there are not many opportunities to approach the liquidation tax system as most liquidation corporate do not leave a room to occur the liquidation income due to the deficit accumulation. Forth, I want to talk about the cause time and factor of the liquidation income. The current corporation taxation system divides into income amount for the business year and the corporation tax against the liquidation income amount and whether including or not as to the point of the liquidation might be different. Therefore, I would like to look over it. Fifth, I would like to confirm whether the liquidation income amount calculation method is a same result on the other situation such as a deficit accumulation corporation etc. and the corporation already taxed income against the income amountper a business year could be taxed to the corporation tax against the liquidation income. Sixth, I will review the problems of the corporation tax taxation system about the liquidation income in current tax law and suggest the improvement methods.

원천징수세액 수준 결정에 영향을 미치는 소득세 납세자의 특징

박춘래 ( Choonrae Park ) 한국회계학회 2016 회계저널 Vol.25 No.4

2015년 초 연말정산시 근로자들은 이전보다 세부담이 크게 늘어나자 정부의 조세정책에 대한 불만이 급증하게 되었다. 이에 따라 정부는 근로소득자의 원천징수세액의 수준을 본인이 스스로 결정할 수 있게 하고 추가납부세액이 10만 원을 초과하는 경우 3개월간분할납부할 수 있는 제도를 도입하는 등 조세저항을 줄이는 정책을 시행하였다. 본 연구는 우리나라의 납세자들이 소득세 확정시 추가납부와 환급을 결정짓는 원천징수세액 수준과 관련된 납세자들의 의사결정에 영향을 미치는 납세자의 특성에 대해 분석하고있다. 이를 위하여 Ajzen(1991)의 계획된 행동에 관한 이론(Theory of Planned Behavior : TPB)을 이론적 근거로 납세자들의 행동에 미칠 수 있는 요소들을 파악한 다음 이들 요소들이 실제 행동에 영향을 미치는지에 대해 분석하였다. 분석결과, 납세자의 태도는 원천징수세액과 관련된 납세자의 의사결정에 유의한 영향을 미치는 것으로 분석되었으며, 주관적 규범 역시 원천징수와 관련된 우리나라 소득세 납세자의 의사결정에 유의한 영향을 미치는 것으로 나타났다. 반면 우리나라 소득세 납세자들의 경우 인지된 행동통제는 원천징수와 관련된 납세자의 행동에 영향을 미치지 않는 것으로 나타났으며 이는 우리나라와 미국의 원천징수와 관련된 제도상의 차이로 인해 나타나는 결과로 추측된다. 우리나라 납세자들의 원천징수세액 수준과 관련된 의사결정에 영향을 미치는 납세자의 특성을 분석한 본 연구의 연구결과는 이 분야의 연구에 대한 새로운 연구결과를 제시함으로써 학문적으로 외적타당성을 높이고 아울러 정부당국으로 하여금 원천징수와 관련된 정책에 대한 이론적 근거를 제공할 수 있을 것으로 생각된다. In 2015, there were severe refusal to pay tax to wage earners. Korean National Tax Service has required prepayment of individual income taxes consistent with Income Tax Law. Employer-withholding from salaries and wages has been the principal collection and delivery mechanism for these prepayments, with a small portion coming via estimated tax payments. The prepayment level determines the taxpayer’s prepayment position when filing the tax return: if total payments exceed tax liability, the taxpayer is entitled to a refund; if tax liability exceed total payments, the taxpayer has a balance due to the Korean National Tax Service. In effect, over-withholding of individual income taxes results in interest-free loans to the government, creating opportunity costs to taxpayers equal to the amount of foregone interest income. From an economic standpoint, a positive time value of money dictates the objective of paying as little as possible on an interim basis, thereby maximizing the payment upon the filing the final return. Although there are many reasons why tax preparers may influence their clients’ prepayment position, a priori direction of this influence is ambiguous. Research on the influence of tax preparers on various taxpayer decisions, such as prepayment position, is important because many individual income tax returns are payed-prepared. This study examines the underlying reasons why taxpayers tend to make tax payments that ultimately result in tax refund. I draw on Ajzen``s(1991) Theory of Planned Behavior(TPB) to comprehensively model this phenomenon. According to this theory, intentions to perform behaviors of different kinds can be predicted with high accuracy from attitudes toward the behavior, subjective norms, and perceived behavioral control; and these intentions, together with perceptions of behavioral control, account for considerable variance in actual behavior. Attitudes, subjective norms, and perceived behavioral control are shown to be related to appropriate sets of salient behavioral, normative, and control beliefs about the behavior. Ajzen(1991) concluded that the TPB models actual behavior as a function of behavioral intention and perceived behavioral control. Behavioral intention depends on three factor : attitude toward the behavior, subjective norm, and perceived behavioral control. I build a model of taxpayer prepayment behavior based on the TPB, which allows me to test the three following hypotheses. The first hypothesis is that taxpayer attitudes will influence taxpayer interim tax payment decisions. The second is that subjective norms will influence taxpayer interim tax payment decisions. The last hypothesis is that taxpayers`` perceptions of their ability to control their prepayment position will influence taxpayer interim tax payment decisions. The hypotheses was test by administering a hypothetical scenario to a sample of taxpayers in the special region of Korea. I collected data that related to the attitude toward behavior, subjective norm, perceived behavioral control and behavior using measures provided by Bobek et al.(2007). A structural equation model was constructed to address the hypotheses. I utilized structural equation model which depicts the relationships behavioral intention(attitude toward the behavior, subjective norm, and perceived behavioral control) and taxpayers’ tax payment decisions and analyzed data by SMART PLS(Partial Least Squares). Overall, the result from 122 respondents show taxpayer``s attitudes and subjective norms affect their withholding decisions. But the results from the structural equation model do not provide support for the statistically significant relationship between perceived behavioral control and withholding decisions. It does not appear that difficulty in changing an individual``s withholding procedures is a significant factor in withholding choice. The results of this study potentially aid subsequent research by indicating the specific means through which the taxpayer``s attitudes, subjective norms and behavioral control and withholding decisions. This study conducted on Korean income taxpayers can contribute to the generalization of other literatures on taxpayers’ interim tax payment decisions through comparative analysis. This study is also expected to use as the basis for the study of taxpayers’ decision making about interim tax payment strategies. and to perform a lot of further study on taxpayers’ attitudes more actively in the future.

양도소득세의 공평성 분석

박춘래(Park, Chun Rae),이은호(Lee, Eun Ho),김석현(Kim, Seok Hyeon) 한국회계정보학회 2006 재무와회계정보저널 Vol.6 No.2

당초 투기억제를 목적으로 시행된 양도소득세 제도가 이제 국고목적인 일반조세로 정착되었다. 그러나 단기양도·비사업용토지 등 투기목적의 부동산 거래에 대하여는 고율과세 등으로 투기억제의 역할도 담당하고 있다. 이런 양도소득세 제도가 대부분 실지거래가액이 아닌 기준시가에 의한 과세체계를 가지고 있고 과세방법과 세율구조도 공평성에 있어서 많은 문제점을 가지고 있다. 양도소득은 자본적 성격을 지니는 토지 건물 등 양도소득세 과세대상 자산을 양도함으로써 발생하며 일반적으로 장기간에 걸쳐 형성된 비 반복적이고 비 경상적인 소득으로 그 금액도 대부분 크다. 그러나 우리나라의 양도소득세 체계는 양도소득세 과세대상 물건을 양도한 연도의 소득으로 보아 초과누진세율로 과세함으로 인하여 같은 양도소득 간에도 장기간에 걸쳐 형성된 소득과 단기간에 걸쳐 형성된 소득 간에 공평성 측면에 문제가 있다. 물론 단기양도 등의 경우에는 세율차이를 두고 장기보유부동산에 대하여는 장기보유특별공제 등을 두어 이를 시정하려는 제도를 두기는 하였으나 이로 인하여 공평과세의 왜곡현상이 시정되었다고 보기에는 부족한 점이 많다. 예를 들어 10년동안 보유한 부동산의 양도로 인하여 발생한 양도소득금액이 5억원인 자와 20년동안 보유한 부동산의 양도로 인하여 발생한 양도소득금액이 5억원인 자가 동일한 금액의 양도소득세를 부담한다면 이를 공평하다고 볼 수 없을 것이다. 최근 정부는 부동산에 대한 양도소득세를 2007년부터 실지거래가액을 기준으로 과세 하는 것으로 세법을 개정하였다. 실거래가액에 의하여 양도소득세를 과세한다면 양도소득세의 부담액이 급격히 늘어날 것이며 공평의 문제는 더 커질 것이다. 이러한 관점에서 본 연구는 양도소득과 같이 일시적이고 우발적이며 다년간에 걸쳐 점진적으로 형성된 퇴직소득의 과세방법인 연분연승법을 적용하여 양도소득세를 산출하였을 때 현행 양도소득세제도하에서 산출된 세액과 비교분석하여 어느 방법이 더 합리적이고 더 공평하며 세액은 얼마나 증감하는지를 보여주고 있다. Capital gains generate when such capital-like assets as land and building on which capital gains taxes are to be imposed. They are a non-reiterative, extraordinary income which is formed over a long-term period and, in most cases, relatively large in amount. Under the capital gains taxes system of this nation, however, any article of taxation is considered as an income of a year when the object is transferred, so it is tax-imposed at excessive progressive tax rates. This suggests possible disputes over tax equity between capital gains which are formed over short-term and long-term periods. Of course, there are systems like tax rate difference for short-term transfer and special deduction for for long-term holding. But these are not still enough to correct distortions of equitable taxation. Thus this study attempts to calculate tax amount on capital gains, which are temporary and contingent, in accordance with annual tax multiplied years method, which is usually used for retirement income tax that is formed over a long-term period, and then compare it with that calculated in accordance with the capital gains taxe system, ultimately determining which of the two systems is more reasonable and equitable and thereon how much tax amount is increased or decreased.

연구논문 : 회계저널; 도의론적 평가와 목적론적 평가가 세무전문가의 윤리적 판단과 행동의도에 미치는 영향에 관한 연구

이혜옥 ( Hye Ok Lee ),박춘래 ( Choon Rae Park ),김상우 ( Sang Woo Kim ) 한국회계학회 2013 회계저널 Vol.22 No.4

본 연구는 우리나라의 세무전문가를 대상으로 하여 도의론적 평가와 목적론적 평가가 윤리적 판단에 미치는 영향에 대해 연구하였다. 이를 위하여 H-V모형을 기초로 하여 4가지 가설을 도출한 다음, 도의론적, 목적론적 두 가지 평가요소가 윤리적 판단 및 행동의도에 영향을 미치는 것으로 가정한 구조방정식 모형을 설정하였다. 분석결과는 다음과 같이 요약될 수 있다. 빈도분석의 결과, 도의론적으로 윤리적인 경우에는 기부금공제나 세무서비스 추천 두 가지 경우 모두 응답자들은 윤리적 판단과 행동의도시 도의론적 요소와 목적론적 요소에 따라 응답내용에 차이를 나타내었다. 도의론적으로 비윤리적인 경우에는 응답자들은 세무서비스 추천의 경우에만 윤리적 판단이나 행동의도시 도의론적, 목적론적 두 요소별로 응답내용에 차이를 보이는 것으로 나타난 반면, 기부금공제의 경우 목적론적 요소는 응답자들의 윤리적 판단이나 행동의도에 대한 응답내용에 차이를 보이지 않는 것으로 나타나고 있다. 구조방정식 모형의 분석결과, 도의론적 평가요소와 목적론적 평가요소는 모두 세무전문가의 윤리적 판단에 유의한 영향을 미치는 것으로 나타났다. 또한 윤리적 판단이 행동의도에 미치는 영향에 대해 분석한 결과 역시 유의한 것으로 나타난 반면, 목적론적 평가가 세무전문가의 행동의도에 미치는 영향을 분석한 결과 유의성이 없는 것으로 나타났다. 이러한 연구결과는 우리나라의 세무전문가에 있어서 도의론적 요소와 목적론적 요소는 윤리적 판단에는 유의한 영향을 미치는 반면, 목적론적 요소는 행동의도에는 직접적으로 영향을 미치지 않는다는 점을 암시하고 있다. This study examines whether tax specialists` ethical judgements and intentions are influenced by deontological and teleological evaluations. Prior business ethics research is extended by applying the general theory of ethics model of Hunt and Vitell(1986) to tax professionals. A cross section of 171 tax professionals read two scenarios containing ethical or unethical behaviors and answered questions about how ethical or unethical they believed the behaviors to be and the extent that they were inclined to encourage or reprimand the behaviors. The Frequency analysis and structural equations modeling were used to examined descriptive statistics and the theoretical relationships among variables. The results suggest that tax professionals` ethical judgements are dependent on both deontological and teleological evaluations. Findings for the core relationships in the Hunt and Vitell model are as expected. As hypothesized, ethical judgement strongly affected tax professionals` intention. But the teleology treatment had no significant effect on intention. The experimental design and results, which are almost consistent with previous use of Hunt and Vitell model, provide insights that are relevant for tax practitioners and future ethics research in taxation.

현행 세법상 접대비 관련 규정의 문제점 및 개선방안에 관한 연구

김상수(Kim, Sang Soo),박춘래(Park, Choon Rae),이혜옥(Lee, Hye Ok) 동아대학교 경영문제연구소 2010 經營論叢 Vol.31 No.-

This study is the one related to reception expenses that are used out of absolute necessity in the business activities in enterprises. It has attempted to look for improvement plans of regulations for a reasonable expenditure by suppressing excessive expenses by identifying the problems toward the existing taxation law of reception expenses. The problem of taxation system toward reception expenses in our country and improvement plans have been derived. First, the real taxation has to be applied. Second, a fixed ratio of financial losses has to be excluded. Third, the limit of entertainment reception expenses per case has to be increased. Finally, the all financial losses have to be excluded for the reception expenses toward Merry-Making businesses.

비영리법인의 과세제도 개선에 관한 연구

이진호(Lee, Chin-Ho),김현(Kim, Hyun),박춘래(Park, Choonrae) 동아대학교 경영문제연구소 2013 經營論叢 Vol.34 No.-

This study explored the taxation system to a non-profit corporation provided at current tax law in our country and looked over the problems of the taxation system the industrial and academic cooperative group, one of non-profit corporations faces based on actual cases, and presented reform plans about that.

企業特性要因에 따른 有效法人稅率 차이에 관한 연구

박춘래,이성호 동아대학교 경영대학 1994 經營硏究 Vol.- No.8

The purpose of this study is to analyse effectiveness of special examption system of tax in tax law, by examining whether the examption system of tax to small & medium-sized companies, export companies, and listed corporation as well as manufacturing has accomplished the purpose of tax policy, and whether regulation of differential taxation in corporation tax have actually influenced the burden of taxation of corporation available for their intention. This study was carried out by using the effecctive corporation tax rate. The sampling subject of this study was limited to Pusan and Kyungnam areas, while the number of sampling subject includes 320 companies which are composed of 160 companies in 1991 and 160 companies in 1992, respectively. The calculated result of the effective corporation tax rate is summarized as follow, based on division of sample companies into four types. Firstly when calculating the effective corporation tax rate after dividing into 5 groups on the basis of their sales, the result showed that the scale of their sales is not proporation to that of the effective corporation tax rate, while it was shown that the tax support system is not effective in 1992 when calculating their effective tax rate in both 1991 and 1991+1992 after division into small & medium sized and large companies. Secondly when calculating it after division in to manufacturing and non-manufacturing business, the result indicated that the effective corporation tax rate if non-manufacturing business is lower than does the manufacturing business, which implies that the special taxation system does not accomplished the purpose of taxation policy. Thirdly when calculating the effective corporation tax after dividing into the listed and unlisted companies, it was shown that the effective corporation tax rate of the listed corporation is lower that do the unlisted corporation, which means that the taxation support system to the listed corporation is effective. Fourthly the effective corporation tax rate calculated on the basis of exports implementation among their particular factors showed that the effective corporation tax rate of the export companies is lower than that of domestic companies, which implies that the taxation support system to export business is effective.

사적연금세제의 문제점과 개선방안에 관한 연구

박춘래,김석현,이은호 東亞大學校 經營問題硏究所 2006 經營論叢 Vol.27 No.-

When Korea enters an aging society recently, we are greatly concerned about pension income and it will be placed a great deal of weight in future. The pension income is divided into a public pension and a private pension. The public pension is divided into a national pension and a special occupation pension. The private pension is divided into a corporate pension and a personal pension. This research is not only to analyze the theoretical structure of the private pension income taxation but to raise its problems and improvements through an intemational comparison. Analytical results on this research are as follows. First, when the new personal pension is cancelled, a contract offender will be imposed heavily a tax burden. So, an altemative plan should be provided. Second, the deduction imbalance of the new personal pension between the old personal pension should be resolved. Third, the following reform plans have to be prepared in future to promote the corporate pension taxation substantially Fourth, tax unfaimess between the public pension and the private pension. Finally, the tax incentives for the private pension income should be restructured considering the relationship between the other pension incomes and the division the role between the public pension and the private pension.

會計學에 있어서 實證硏究에 대한 小考

朴春來 東亞大學校 經營問題硏究所 1986 經營論叢 Vol.9 No.-

Empirical research plays an important role in accounting. Why are certain topics the subject of empirical research at a particular time? We consider five motivations to empirical research: 1. importance of the topic to external parties such as the accounting profession, corporate management, or the investmant and credit community; 2. importance of the topic or research method to a research community; 3. availability of theorethical structure to guide the empirical research; 4. availability of data base; and 5. availability of econometric or statistical techniques to analyze the data Empirical studies in accounting are classified into four main areas: 1. corporate disclosure; 2. accounting method choice; 3. time-series analysis; and 4. financial distress analysis