외부감사 대상 기업을 이용한 기업집단의 특수관계자 거래와 조세회피

초록

This paper examines whether Korean business group firms shift income using related party transactions and face lower effective tax rates than other firms using statutory audit firms. The findings in this paper are as follows. Results using annual ETR show that tax avoidance using related party transactions is found irrespective of business group affiliation and tax avoidance using related party transactions in business group firms is found not only in sales－revenue transactions. Using marginal tax rates to analyze the tax incentives of high tax rate firms, result shows that there is positive relationship between related party transactions and tax avoidance. Whereas tax avoidance in non－business group firms with high tax rates is found in sales－revenue transactions, tax avoidance in business group firms with high tax rates is found in purchase－expense transactions. In addition, after the more strong enforcement of related party transactions in 2012, in business group firms, tax avoidance using sales－revenue transaction is increased while tax avoidance using purchase－expense transaction is alleviated. The above results are not changed even if we reanalyze the results dividing business group firms into 4 groups by size.

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