법인세율 인하가 보수주의와 법인세부담액에 미치는 영향

초록

The study was aimed to evaluate the effect of corporate tax rate reduction on conservatism and corporate tax burden. Firstly, the sizes of conservatisms were compared to analyze are inforcement of the conservatism in the preceding year of corporate tax rate reduction. And secondly, the sizes of conservatisms were analyzed pursuant to an amount of corporate taxburden, as an additional analysis, to evaluate a reduction effect of practical corporate tax burden according to a reinforcement of conservatism. The results of the study are summarized as follows : the conditional conservatism model has shown that the conservatism in the preceding year of corporate tax rate reduction is strengthened. And it has shown as the conservatism in the preceding year of corporate tax rate reduction is strengthened more, an effective corporate tax rate is decreased more. The additional analytical results that the sizes of corporate tax burdens and conservatisms were compared each other have shown as a size of conservatism in the preceding year of corporate tax reduction is greater, a corporate tax burden is smaller, so that it supports the results of the multivariate analysis. As results, it has shown that the conservatism corresponding to corporate tax rate reduction is even more strengthened in the preceding year comparing to the current year of corporate tax reduction so that such conservatism exercises an effect on corporate tax burden. Therefore, itsuggests them to execute a taxation strategy utilizing conservatism when they are anticipated fora corporate tax rate reduction.

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