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재벌그룹의 중핵기업을 통한 조세회피
Tax Avoidance of Chaebol by Central Firm
- 김성룡;
- 조정호;
- 양대천
초록
This study investigates the issue of tax avoidance in chaebol firms, paricularly focusing on their central firms. Based on data from firms listed on the KOSPI and KOSDAQ markets between 2014 and 2022, we analyze the degree of tax avoidance by using seven different tax-avoidance measures. The results indicate that chaebol firms exhibit a stronger propensity for tax avoidance compared to non-chaebol firms. More importantly, central firms within chaebol groups present a higher degree of tax avoidance in comparison with non-central firms within the same groups.
키워드
tax avoidance; effective tax rate; conglomerate group; chaebol firm; central firm; 조세회피; 유효세율; 대규모기업집단; 재벌; 중핵기업
- 제목
- 재벌그룹의 중핵기업을 통한 조세회피
- 제목 (타언어)
- Tax Avoidance of Chaebol by Central Firm
- 저자
- 김성룡; 조정호; 양대천
- 발행일
- 2024-09
- 저널명
- 회계ㆍ세무와 감사 연구
- 권
- 66
- 호
- 3
- 페이지
- 145 ~ 176