중소기업 조세지원제도가 농업법인의 경제적 성과에 미치는 영향 연구 : 농업법인과 여타 중소기업의 비교 = The Effects of the Tax Support System for the Small and Medium Companies on the Economic Performance of the Agricultural Corporations: Comparison between Agricultural and Other Business Corporations

국문 초록 (Abstract)

본 연구는 농업법인과 여타 중소기업에 대한 조세지원제도의 복잡성 및 법규내용의 활용 정도가 경제적 성과에 미치는 영향을 검정함으로써 과세당국에 정책적 시사점을 제공할 목적으로 수행되었다. 이러한 연구의 목적을 달성하기 위하여 연구방법으로 설문지를 통하여 전국에 있는 농업법인과 여타 중소기업에 종사하는 근무자들에게 총 400부(농업법인 200부, 여타 중소기업 200부)의 설문지를 배부하여 회수된 설문지 197부중 기재내용이 부실한 3부를 제외한 194부(농업법인 77부, 여타 중소기업 117부)를 대상으로 통계 분석하여 연구 자료로 활용하였다. 설문조사를 통하여 수집된 자료를 분석하기 위하여 빈도분석 및 다중회귀분석 등을 실시하였다.
본 연구의 결과를 요약하고 그 시사점을 제시하면 다음과 같다.
첫째, 조세지원제도의 복잡성 정도는 농업법인과 여타 중소기업의 경제적 성과에 영향을 미칠 것이라는 검정결과, 조세지원제도상 감면요건의 복잡성 신청절차의 복잡성, 중복적용 배제의 복잡성이 경제적 성과에 부정적인 영향을 준다고 인식하고 있다. 둘째, 조세지원제도상의 법규내용의 활용 정도는 농업법인과 여타 중소기업의 경제적 성과에 영향을 미칠 것이라는 검정결과, 중소기업에 대한 조세특례규정의 활용 정도, 연구 및 인력개발에 대한 조세특례규정의 활용 정도, 투자촉진을 위한 조세특례규정의 활용 정도, 중소기업 관련 기타 조세특례규정의 활용 정도 등 조세지원제도상의 법규내용의 활용 정도는 모두 통계적으로 유의한 것으로 나타났다. 셋째, 조세지원제도의 복잡성 정도가 경제적 성과에 미치는 영향은 기업규모와 기업형태에 따라 달라질 것인지에 대한 검정결과, 기업형태에서는 성장성(+), 활동성(+), 수익성(+), 고용창출(+)에 있어서 모두 통계적으로 유의한 것으로 나타났으나, 기업규모에 있어서는 수익성(-)만 유의한 것으로 나타났다. 넷째, 조세지원제도의 법규내용의 활용 정도가 경제적 성과에 미치는 영향은 기업규모와 기업형태에 따라 달라질 것인지에 대한 검정결과, 기업형태에서는 성장성(+), 활동성(+), 수익성(+), 고용창출(+)에서 모두 유의한 것으로 나타났으며, 기업규모에 있어서도 성장성(+), 수익성(-), 고용창출(+)에서 유의한 차이가 나타났다.

다국어 초록 (Multilingual Abstract)

The Purpose of this study is to examine effects of the complexities and law and regulations of the tax support system on the economic performance of the agricultural and other small and medium companies. And to examine whether the effects, which the complexities and law and regulations on the tax support system have on economic outcomes of the agricultural and other small businesses, would be different depending on the size and type of the businesses.
To meet the purposes of this study, We studied theoretical backgrounds as well as preceding studies and adopted a research method using questionnaires. The examinees were the workers engaged in the agricultural and other small businesses, and their responses to the questionnaires, 194 pieces in total, were utilized for the study.
Based on the examinees' responses, frequency analysis was conducted to figure out demographic characteristics of the effective sample, and descriptive analysis of variables was performed to look into management performance figures and understanding of the tax support system. In order to verify validity and reliability on collected data. We use statistics method of Cronbach's a and Varimax rotation. And multiple regression analysis was conducted to determine the effects of the independent variables (tax support system's complexities and law and regulations) on the dependent variables (economic performance of the agricultural industry.)

The implications of this study are as follows :
First, workers acknowledged that the degree of the complexities of the tax support system would affect economic performance of the small to mid size companies. Especially, they think that complexities in 1) reduction requirements, 2) procedures, 3) exemption of the dual application have negative impacts on the economic performance. In short, it can be interpreted that simplification of the complexities of the above areas would result in positive effects on the economic outcomes.
Second, the study results demonstrated that the usage level of the law and regulations of the tax support system has an impact on the economic performance. The utilization level of tax support system such as special tax treatment for small and medium companies, R&D employees, investment promotion, and other incentives for small and medium business all showed statistical significance. Therefore the economic performance can be different depending on the utilization level of the tax preference law. Above results present that much more use of the law and regulations will bring positive effects on the economic outcomes.
Third, research was conducted to figure out that the complexities of the tax support system affected the economic performance in terms of the size and type of the businesses. It was proven that growth, activity, profitability and job creation were influenced by the business type, but profitability, in particular, was affected by the business size. Above research results demonstrated that compared to the other business sectors, agricultural companies' growth, profitability, activity, and job-creation were more affected by the complexities of the tax support system. In case of profitability the small sized companies was more influenced.
Fourthh, research was done to find out that depending on the size and the type of the businesses, the economic outcomes would be influenced by the utilization level of the law and regulations of the tax support system. It turned out that profitability, activity, growth, and job creation were different in terms of the business types, and growth, profitability and job creation were influenced by the size of the companies. It demonstrated that the utilization level of tax incentive system affected more on agricultural business than other type of business in growth, activity, profitability and job creation, and more on bigger business in growth and job creation and more on smaller business in profitability.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 이론적 고찰 및 선행연구의 검토
• Ⅲ. 연구설계
• Ⅳ. 연구결과의 분석
• Ⅴ. 결론