대체적 조세회피대용변수의 실증적 타당성 검토

The purpose of this study is to test the empirical feasibility of the proxies of tax avoidance. This study has been designed to analyze the relation between the proxies of the variable of the tax avoidance and the tax evasion penalty. This study examines the six proxies of tax avoidance classified in two groups. Three proxies in the first group are categorized as the derived tax avoidance rate, and the other proxies in other group are sorted into the effective tax rate. Regarding the first group, the first proxy of tax avoidance is the derived tax avoidance rate from the extracted earnings management based on the total book－tax difference. The second proxy of tax avoidance is the derived tax avoidance rate from the extracted earnings management based on the temporary difference. The third proxy of tax avoidance is the derived tax avoidance rate from the extracted earnings management from the permanent difference. In the second group, the forth proxy of tax avoidance is the effective tax rate which is calculated based on the formula dividing the burdened tax by earning before tax. The fifth proxy of tax avoidance is the second effective tax rate calculated based on the formula dividing the burdened tax by tax income. The sixth proxy of tax avoidance is the third effective tax rate calculated based on the formula dividing the income tax expense by earning before tax. The companies listed in Korean stock market are included as samples in this study. and 84 of sample companies are included in this sturdy. These 84 companies had noticed the tax amount collected in Korean stock market. These samples in this analysis were extracted from the years 2002 to 2007. As a result of this analysis, It is tested that the relation between tax avoidance (1st, 2nd) and the tax evasion penalty is statistically significant and positive, and that the relation between the proxy of the tax avoidance (3rd, 4th, 5th, 6th) and the tax evasion penalty is statistically insignificant.