세무조사의 법인세 추가징수세액에 관한 고찰 = Additional Corportaion Tax by Results of Tax Inspection

다국어 초록 (Multilingual Abstract)

The objective of this study is to examine some factors that affect the corporation tax amount by the results of tax audits. The corporation tax amount as a result of tax audits can be affected by many factors. These factors are such as the estimates of discretionary accruals, the size of auditors and tax agents, the identity of an auditor and a tax agent, the time lag between the just before tax audited calendar year and the following tax audited fiscal year.
For the study. the estimates of discretionary accruals are derived from a cross-sectional version of the modified Jones model. The size of auditor and tax agent is identified by the membership affiliation with Big 5 international audit firm, respectively. The sample for this study consists of 194 KOSPI listed public companies.
The empirical results are as follows:
According to the result of correlation analysis, the corporation tax amount by the result of tax audits has positive and statistically significant relationship with the amount of discretionary accruals, the auditor size, the length of time lag between the just before tax audited calendar year and the following tax audited fiscal year. On the other hand, the size of tax agent for a tax reconciliation, the identity of an auditor and a tax agent are not significantly related with the corporation tax amount by the result of tax audits and inspections.