세무서비스 제공자와 보수가 기업의 조세부담에 미치는 영향

안숙찬(An, Sook-Chan) 대한경영학회 2011 大韓經營學會誌 Vol.24 No.1

공공기관의 경영평가 결과와 기관특성에 관한 연구

안숙찬(Sook-Chan An) 대한경영학회 2014 大韓經營學會誌 Vol.27 No.6

특별섹션 논문 : 중소제조업의 연구개발투자에 대한 조세지원제도의 효과 분석

안숙찬 ( Sook Chan An ) 한국중소기업학회 2011 中小企業硏究 Vol.33 No.1

우리나라는 1970년대부터 연구개발 활동을 촉진할 수 있는 다양한 조세지원정책을 적극적으로 도입하여 시행하여 왔으나 2000년대 들어서는 연구개발관련 조세지원을 15년간 변화 없이 그대로 유지하거나 심지어 축소하는 방향으로 변경하였다. 그러나 신성장동력 확충을 위해서는 연구개발 활동에 대한 지원이 필요하다는 공감대가 형성됨에 따라 2008년부터는 대기업에 대한 지원을, 2009년부터는 중소기업에 대한 조세지원을 강화하는 쪽으로 정책기조를 선회하였다. 본 연구는 2005년부터 2009년까지의 기간에 걸쳐 우리나라 상장 제조업 중에서 연구개발 활동을 실제로 활발하게 수행하고 있는 중소기업 1,525기업-연을 대상으로 연구개발 활동을 촉진하기 위해 시행하고 있는 조세지원제도인 연구·인력개발비 세액공제제도와 연구·인력개발준비금 손금산입제도의 효과를 분석하였다. 분석결과, 최근에 이루어진 연구개발투자에 대한 조세지원의 확대(축소)는 정책 의도와는 달리 중소기업의 연구개발투자를 유의하게 증가(감소)시키지 못한 것으로 나타났다. 그러나 조세지원제도의 변경이 연구개발투자에 미치는 영향은 조세부담 정도에 따라 차이가 있었다. 조세부담이 높은 집단에서는 2009년의 조세지원 확대에 따라 연구개발투자가 유의하게 증가하였으나 조세부담이 낮은 집단에서는 유의한 변화가 없었다. This study investigates the impact of tax incentives such as R&D tax credit and reserve on R&D spending among small and medium-sized companies. Tax incentives often intend to achieve specific economic objectives, one of which is to encourage firms to invest more in R&D. Since 1994 the tax incentives for R&D in small and medium-sized firms had been kept without any changes for fifteen years. The tax incentives for R&D in large firms had diminished in the early to mid 2000s. However, the tax policy for R&D was changed to give more tax incentives to major companies in 2008 and to small and medium-sized firms in 2009 to help expand their growth potential. In spite of increased government`s monetary support through tax incentives and the major changes of tax policies, there has not been a study that analyzes the effectiveness of tax incentives for R&D among small and medium-sized enterprises. There were two changes in tax incentives for small and medium-sized firms between 2005 and 2009. Until 2006, small and medium-sized firms could deduct the greater amount of either 15% of the year`s R&D expenditure or 50% of R&D expenditure which exceeded the average spending occurred during the immediately preceding four business years. In addition, they could reserve 3% of sales revenue. However, reserve for R&D was abolished in 2007 and therefore the tax incentive for R&D was curtailed between 2006 and 2007. In 2009, tax incentives were boosted unlike the previous years. Tax credit rate on the year`s R&D expenditure increased from 15% to 25% and reserve for R&D came into effect again. In short, tax incentives were cut down in (2007∼2008), but were expanded in (2009). I hypothesize that R&D spending of small and medium-sized firms would increase (or decrease) as tax incentives for R&D expand (or are cut down). I use 1,525 firms-years collected from Korean stock market between 2005 and 2009. For the purpose of this study, small and medium-sized manufacturing companies which invest more than 50 million Korean won per year in R&D are chosen, unlike some of the previous studies that included medium-sized and large companies that invested no money into R&D, which might have produced misleading results. Most tax incentives for R&D are targeted to encourage manufacturing companies to increase R&D investment, so the sample of the study includes companies that fall into manufacturing industry. In addition, I use R&D data collected from annual reports instead of Balance Sheets and Income Statements in order to measure R&D expenditures more accurately. To analyze the impact of changes in tax incentives on the firms` R&D expenditure, control variables such as R&D expenditure of the previous year, operating cash flow (scaled by beginning of year total assets), leverage ratio, Tobin`s q ratio, profitability (measured by return on asset), size (measured by natural log of total assets), export rate, and industry dummy variables are incorporated into the multiple regression analysis model. The annual R&D spending of the sample firms is 1.82 billion Korean won on average, and the median is 1.12 billion Korean won. There is wide variation in R&D spending. While maximum R&D spending is 23.6 billion Korean won, minimum spending is just 60 million Korean won. The mean of R&D intensity (R&D scaled by sale) is 4.21%, and the median is 2.45%. The distribution of total R&D expenditure and R&D is intensity skewed to the right. R&D intensity of small and medium-sized firms is higher than that of large firms. However, total R&D spending is lower among SMEs than large firms. Some of the findings include that the two changes in tax incentives between 2005 and 2009 do not have statistically significant effects on R&D investment among the small and medium-sized firms. According to <Table 6>, the coefficients of and are positive, but they are not statistically significant. These results imply that the curtailment in tax incentives for R&D in 2007 does not decrease the R&D spending among small and medium-sized firms, and expansion in tax incentives in 2009 is not sufficient to increase R&D expenditure of SMEs to the point where it is statistically significant. These results may be due to the global financial crisis in 2008. The Korean economy experienced a serious recession in the following year when the nominal GDP growth rate was 3.6% and the real GDP growth rate was 0.2%. The global financial crisis and subsequent economic depression cause small and medium-sized firms to hesitate to invest more in R&D even though the government tries to provide a boost to R&D spending through tax incentives. It is also speculated that the unexpected results of the present study is due to a variation in tax burden of the sample firms at the point of R&D investment. The reaction of an individual company toward tax incentives varies according to its tax status. To further investigate why this study does not achieve the predicted results, I examine if the tax status of an individual firm affects R&D spending when tax incentives are given by the government. I classify firms into low and high tax burden groups based on the effective tax rate. <Table 7> shows that the coefficient of is significantly positive in the high tax burden group, but it is not significant in the low tax burden group. Expansion in tax incentives significantly increases the R&D investment in the high tax burden group. However, expansion in tax incentives does not increase R&D investment significantly among the low tax burden group. These results imply that the firms in the high tax burden group increase their R&D expenditure because they would like to take advantage of additional tax incentives. On the other hand, the firms in the low tax burden group are not interested in the reduction of tax because their existing tax burden is sufficiently low. In spite of the global economic recession, the expansion in tax incentives for R&D may stimulate R&D spending of the firms with a high tax burden. This study has several limitations. The R&D spending of a firm may be affected by the macroeconomic situation, so it is necessary to incorporate variables which reflect the macroeconomic situation. Even though the research model of this study includes control variables such as profitability and Tobin`s q ratio, they may not be sufficient. In addition, there may be a time gap between changes in tax policy and their fruits. Issues regarding this time gap are not taken into account in this study. However, firms can have time to adjust their R&D investment according to the predicted changes of tax policy because the discussions about changes in tax policy usually start in the middle of the previous year. Thus, the effect of a time gap on the results may be small.

이연법인세자산의 인식과 이익조정

안숙찬(An, Sook-Chan) 대한경영학회 2007 大韓經營學會誌 Vol.20 No.2

이연법인세자산의 인식에 관한 연구

안숙찬(An, Sook-Chan) 대한경영학회 2005 大韓經營學會誌 Vol.18 No.3

가업승계 지원세제의 개선방안

안숙찬(An, Sook-Chan) 대한경영학회 2013 大韓經營學會誌 Vol.26 No.12

조세불복제도의 개선에 관한 연구

안숙찬 덕성여자대학교 사회과학연구소 2003 사회과학연구 Vol.9 No.-

The tax appeal system is established to secure the constitutional rights of taxpayer and the reasonable processes of the taxation, By this system, taxpayers can retrieve the infringes of their rights and profits that are caused from illegal and/or unfair taxation. This study reviews the administrative tax appeal system of Korea and makes some suggestions that will improve it. First, tax appeals at district and regional tax office level should be abolished to prevent the delay of tax appeal procedure. Second, the tax appeals at NTS level and the tax appeals at NTT level are unified to get rid of the confusion and inefficiency caused from the fact that similar functions are performed by three different entities. Third, pre-assessment review is more activated to guarantee the property rights of taxpayer quickly and perfectly.

소득세신고와 기장제도

안숙찬 덕성여자대학교 사회과학연구소 2001 사회과학연구 Vol.7 No.-

The income tax system was changed to the self-assessment system in 1996 in our country. Under the self-assessment system, each taxpayer must figure his/her taxable income and file a tax return and pay his/her tax liabilities voluntarily. But the rate of tax return by the estimated income is more than 50% of the total income tax returns because the standard income ratio has been used widely in the tax administration for a long time. This study reviewed the standard income ratio system and standard expense ratio system, which will be used in 2002, from the viewpoint of the establishment of the self-assessment tax system and the equity of the taxation and gave some suggestions which may be useful to improve the income tax returns. The standard income ratio systems is at odds with the tax legality and the equity of the taxation and discourages bookkeeping incentive of the taxpayers. The standard expense ratio system will be better policy than the standard income ratio system but it can't be the ultimate solution. This study suggested that the returns by the estimated income should be abrogated in the long run for the establishment of the desirable income tax system. The accounting rules and tax-forms for the small business are required to be simplified. The tax examination must be focused more on the small business to encourage the bookkeeping and honest returns. And the taxpayers should change their way of thinking on the tax. They need to learn about the tax and accounting rules to run their business successfully.

세법개정과 기업의 기부금 지출행태

안숙찬 덕성여자대학교 사회과학연구소 2002 사회과학연구 Vol.8 No.-

It is important in tax policy making and implementing whether the tax law changes influence the enterprise's economic behaviors. But there is little known about the reaction of taxpayers to the tax law changes. This paper analysed taxpayer's attitude to the tax law changes concerning the corporate charitable contributions. We made an empirical analysis on the effects of tax law changes concerning the corporate charitable contributions in 1990 and 1997 by investigating financial data of 349 sample listed firms. The empirical results show that tax law changes didn't have influence on the level of the corporate charitable contributions.