다국적 기업의 공시수준과 조세회피 관계

다국어 초록 (Multilingual Abstract)

[Purpose] This study pays attention to that the higher the disclosure level, the higher the risk of tax evasion detection. The purpose of this study is to analyze the relationship between the level of disclosure and tax avoidance.
[Methodology] This study conducted an empirical analysis using 2,031 KOSPI and KOSDAQ companies (company×year) for 7 years from 2011 to 2017. Analyze the relationship between the disclosure level and the tax avoidance level. Information correction disclosure and disclosure quality were used as the disclosure level. Since multinational corporations can implement various tax strategies by using overseas subsidiaries, the relationship between disclosure levels and tax avoidance levels of multinational corporations is also verified through empirical analysis.
[Findings] As a result of the analysis, the higher the disclosure quality, the lower the tax avoidance tendency. It was confirmed that multinational corporations negatively affected the disclosure quality and tax avoidance tendency, and as a result, the higher the degree of international diversification of multinational corporations, the higher the tax avoidance tendency.
[Implications] This study verified the relationship between the level of disclosure of companies and tax avoidance based on information asymmetry. In addition, it is meaningful to verify the effect of the degree of international diversification and the level of disclosure on tax avoidance through empirical analysis.

목차 (Table of Contents)

• 요약
• Ⅰ. 서론
• Ⅱ. 선행연구 및 연구가설
• Ⅲ. 연구모형 및 자료선정
• Ⅳ. 실증분석
• Ⅴ. 결론
• 참고문헌
• Abstract

참고문헌 (Reference)

1 신영효, "법인세율 차이가 기업의 해외영업과 조세회피에 미치는 영향" 한국세무사회 부설 한국조세연구소 7 (7): 137-169, 2018

2 조문기, "공시품질이 발생액의 질과 시장이상현상에 미치는 영향" 한국회계정보학회 31 (31): 37-65, 2013

3 윤종철, "공시품질과 사업보고서 기재정정 사이의 관련성" 한국회계정보학회 35 (35): 183-211, 2017

4 양동훈, "공시의 질이 부채조달비용에 미치는 영향" 한국경영학회 40 (40): 803-830, 2011

5 이아영, "경영진단의견서(MD&A)의 공시품질과 타인자본비용" 한국경영교육학회 29 (29): 407-430, 2014

6 전홍민, "개별기업의 국제다각화가 조세회피성향에 미치는 영향" 한국세무학회 14 (14): 175-197, 2013

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