세무서비스 제공자와 보수가 기업의 조세부담에 미치는 영향

Tax service providers and fees can affect firms' tax avoidance. Knowledge spillover can make auditors provide better tax services than other tax service providers, and can lead to lower tax burden. And high tax fees can make tax service providers to offer broader and high quality tax services, and can lead to lower tax burden. This study uses financial data of 2,955 firm-years collected from Korean stock market over 2003~2008. In this study, I find that the provision of tax services by auditors generally does not lower firms' tax burden significantly. This result holds in the analysis which incorporates non-audit services or big 4 accounting firms. To investigate the unexpected results further, I divide firm years with positive tax service fees into three groups by the nature of audit and tax providers of last year. Multiple regression analysis shows that tax burden of 3 groups are not different significantly. These results imply that auditor-provided tax service might not be performed for corporate tax avoidance. However, from the analysis that investigates the association between tax service fees and tax burden over 538 firm-years with positive tax service fees, I find that tax service fees have significant effect on tax burden. This study investigates the nature of tax services; providers and fees. The results of this study can offer the useful information about the controversy over a ban of auditor-provided tax services.