연결납세제도의 도입에 따른 법인세 세수효과 분석

The purpose of this study is to examine the significant changes in tax revenues when the consolidated tax return is introduced in the future. Samples were chosen from 101 companies groups which report consolidated financial statements. Our objective for this analysis is to identify the tax differences in each group and understand the increase in tax per each consolidated items. In determining the tax effect on introduction of the consolidated tax returns, various statistical tests including the T-test, F-test, ANOVA analysis and multiple regression analysis were conducted. The results of this study are summarized as follows : First, the results did not show the significant difference in the tax revenues before and after on the introduction of consolidated tax return. Hence, it seems that the total tax revenues after the consolidation does not decrease when the consolidated tax return is introduced in the future. Second, on each item level for the consolidated items, including the net operating loss (tax loss, tax loss carried forward), dividend receipt deduction and profits not yet realized from fixed assets, there was a decrease in tax revenues on item levels while on a consolidated group level, there was little impact. Hence, it seems that even if the consolidated tax returns are introduced, the consolidated items would not have much impact on the corporate income tax.