기업설립형태별 과세체계에 관한 연구―미국법상 제도와의 비교, 분석 및 도입가능성 검토를 중심으로―

In choosing the type of a company, most important factors to consider beside taxation are the number of constituent members, limitation of liability, possibility of share-transfer, autonomy of company management, possibility of having a voice in management, cost of setting up, and the possibility of capital-inflow. Tax system, however, could be the most important factor in making economic decisions like choosing the type of a company, and in some cases could overwhelm all non-tax-related factors. In our legal system, although it seems that organization law allows various types of company, tax problem in fact limits the choice of company-type to either a corporation (joint-stock company esp.) or a private company. In U.S., on the other hand, both organization law and tax law allows one to have diverse options in choosing the type of a company considering many other factors not to speak of tax-related ones. If we compare our current tax system with those of advanced countries including U.S., when we are to set up a private company or a large enterprise, neither we find much difference nor a big issue arises related to tax law. The problem lies in small enterprises which constitute most of the company types. In our legal system, taxation matters including the imperfection in adjustment of double-taxation make a private company or a partnership the only feasible options, and in fact, the rate of using human company suitable to small one is very low according to the tax data. In the long run, we need to improve the tax system to break off the distortion occurring at the time of choosing the type of a company and present the spectrum of various types of establishing a company, thereby strengthening corporate competitiveness