기업특성별 명시적 조세와 내재적 조세에 관한 연구

This study performs empirical analysis on explicit tax and implicit tax by firm characteristics. As a result of analysis on explicit tax, firms increasing investment in plant and equipment and investments of research and development defray low effective tax rate. According to research on implicit tax, we cannot find an evidence that firms increasing investment in plant and equipment are burdened with implicit tax. However, firms increasing investments of research and development have charged implicit tax. As a result, firms increasing investment of research and development are burdened with a low explicit tax and bear implicit tax. While firms increasing investment in plant and equipment are burdened with a low explicit tax, but do not pay implicit tax. It seems to imply that firms increasing investment of research and development are benefited from effect of reduction and exemption as well as that of tax incentive, but firms investing in plant and equipment are benefited from the former not the latter.