조세지원제도의 실효성에 대한 실증적 연구？？-개별 세액공제？감면제도를 중심으로

This study has proved the effectiveness of tax reduction system in the tax assistance system now performing in korea sampling firms are based on small & medium company and large company and the analyzing period are from 2000 through 2002 for 3 years The results obtained from these analyzing methods and procedure are as follows: First, the analyzing results from the difference of tax burden rate have been proved to be significance between the firms of tax credit benefit and the firms of non tax credit benefit from 2000 through 2002 for 3 years, Second, in the analysis of firms' classified style, there is a significance on the difference of the tax burden rate in the kse and kosdaq, the large firms and the small medium firms, the manufacturing firms and non-manufacturing firms. Finally, the analysis on the effectiveness of the tax reduction, special tax reduction for small and medium firms, investment tax relief for small and medium firms temporary tax relief for investment has a statistical significance, but there is statistical significance only in 2000 in tax relief for improving the firms commercial note system, research, and facility investment for man power. This study has showed that the effectiveness of tax reduction system is valid on the tax burden rate depending on the benefit and not significant in the other part. According to these results, the effectiveness on the specific tax reduction system can be valid but it can not be debated to be valid on the whole tax reduction system.