연결납세제도 도입시 세수효과 및 중소기업 세부담액 변화

This research analyzed the effect of the Introduction of the Consolidated Tax Return in relation to: ①whether the policy is mandatory or discretionary to firms ②exclusion of small and medium size companies. A sample of corporate tax returns from 270 companies in 101 different business groups were drawn and in determining the tax effect on introduction of the consolidated tax returns, various statistical tests including the t-test, and multiple regression analysis were conducted. The results of the analysis are as follows:Firstly, the results showed that when the introduction of the consolidated tax returns was discretionary, the total tax after the consolidation has decreased. However, when the consolidated tax return was made mandatory, the tax effect of before and after the consolidation was minimal. Secondly, the research shows that the main issues affecting the consolidated tax revenues are: whether the introduction of consolidated tax returns are mandatory or discretionary, and whether the small and medium size companies are going to be evaluated at a consolidated level. Thirdly, it is necessary to thoroughly review the issues regarding converting small and medium size companies into a regular company. Our research shows that if we are to apply the criteria that only apply to small and medium size companies into a group company level, the benefits only applicable to small and medium size enterprises will be excluded and will ultimately increase the tax revenue. The small and medium size companies are supported by diverse range of resources including capital, manpower, markets, locations, skills, and geographic development because they are generally regarded as companies with lack of competitiveness and weak financial position.