기업의 사회적 책임활동이 조세부담에 미치는 영향에 관한 연구

초록

This study had analyzed the effect of corporate social responsibility on their tax burden. The empirical analysis has been carried out to find out how much more tax burden the enterprises fulfilling their social responsibility are shouldering than others which are not faithful to it since enterprises trying to evade tax payment will have less tax burden than those not trying to. The results of the empirical analysis are the following : First, the total score of KEJI which is the Proxy for corporate social responsibility was found to have positive effect on enterprises’ tax burden. Second, the soundness index of enterprise, the degree of contribution community service and employees’ satisfaction were found to have positive effect on it. Third, the corporate social responsibility compared to executives’ satisfaction with consumer protection were found to have negative effect on it. Fourth, though the degree of satisfaction with their environment protection and that of contribution to economic development have both positive and negative effects on it, their significance is not consistent. Fifth, the index of enterprise’s fairness was found to have not much significant effect on it. From these results, it can be assumed that since executives regard social responsibility as being important, they try to improve the image of their companies and increase their reputation by trying to fulfill their social responsibility in spite of shouldering more tax burden rather than suffering from such risks as tax investigation and penalty tax resulting from tax evasion. However, relating to the degree of satisfaction with consumer protection(KEJI 4) which is a social responsibility accompanied by R&D cost and facility investment, the tax burden is shown to be low due to the regulation of the system of tax amount deduction and inclusion in deductible expenses, which indicates that the enterprises fulfilling their social responsibility are taking advantage of the current tax system sufficiently.

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