세무조사 적발위험과 조세회피의 관련성

The purpose of this study is to test the relation between the Probability of Tax- Audit Detection and the Tax Avoidance. The two hypothesis coming below are tested by the data from firms listed in samples. The first hypothesis is that the tax avoidance will have a statistically significant relation to the corporation tax amount by the result of tax audits. The second hypothesis is that the tax avoidance will be changed by the timing of tax audit. The dependent variable is the corporation tax amount by the result of tax audits. The independent variable is a measure of the sheltering activity. The control variances are dept ratio(Total Liability / total asset), corporate size(Natural logarithm of market value of equity), property ratio(Fixed assets / total asset), ratio of operating cash flow(Operating cash flow / total asset), ownership ratio(Largest shareholders' share), discretionary accruals and retained earnings ratio(Retained earnings/ total asset)As a result of this analysis, the corporation tax amount by the result of tax audits has a positive and statistically significant relation to the tax avoidance in the past 3rd and 2nd years before the tax audits. But, in the previous 1st year before the tax audits, the corporation tax amount by the result of tax audit has a non-positive and statistically significant relation to the tax avoidance. The corporation tax amount by the result of tax audits does not have a statistically significant relation to the tax avoidance in the following 1st and 2nd years after the tax audits. The major findings of this study are as follows. First, there is a positive and significant relation between the corporation tax amount by the result of tax audits and the tax avoidance. Second, the tax avoidance is related by timing of the tax audit. Decision-makers of those firms tend to decrease the amount of Tax avoidance when they anticipate that tax audit comes close. Decision-makers of those firms tend to increase the amount of tax avoidance when they anticipate that the tax audit is not coming close. tive income before tax were additionally investigated. That is because the financial records of the companies with non-positive income before tax may show low reliability. In this case of research, the same method of above study was adapted. The result of this analysis of the companies with positive income before tax is similar to the result of analysis of all the samples including those with non-positive one. The corporation tax amount by the result of tax audits has a positive and statistically significant relation to the tax avoidance in the past 3nd year before the tax audits. And, in the previous 1st year before the tax audits, the corporation tax amount by the result of tax audit has a non-positive and statistically significant relation to the tax avoidance. But, in the previous 2nd year, there is not statistically significant relation between the corporation tax amount by the result of tax audits and the tax avoidance. It is assumed that the companies with positive income before tax are more able to anticipate the possibility of tax audit than the companies with non-positive income before tax. For the deeper investigation of the relation between the corporation tax amount by the result of tax audits and the tax avoidance during 3 years, the relation between the measure of tax avoidance over the 3 years just before the tax audit and the corporation tax amount by the result of tax audits is need to be studied at once. As a result of the analysis, it is shown that the relation of the corporation tax amount by the result of tax audits and the measure of tax avoidance, in the past 1st year just before the tax audit, is non-positive and statistically significant and, in the 2nd and 3rd year before the audit, is positive and statistically significant Finally, The amounts of the tax avoidance will be decreased by the high detecting risk due to the close timing of tax audit. The tax avoidance will be increased by the low detect risk due to the not coming close tax audit. Therefore, irregular tax audit is to be effective than regular one.