기업특성을 반영한 가업승계세제의 차별적 적용

The current taxation policy for the family business succession is regarded as less effective in that it doesn't reflect the business characteristics, and the reality is that not many businesses use it. Consequently, this study is to extract effective factors to apply the taxation policy for the family business succession differently according to the business characteristics, and propose the direction of desirable taxation policy for the family business succession by analyzing the responses of the interested parties. This study results are as follows: First, in applying taxation policy for the family business succession differently according to the business characteristics, the effective variables are analyzed as the size, the type of business, the successor, and the employment maintenance. Especially, the less difference in the size of business or the type of business the interested parties acknowledge in the tax system, the more they show statistically significant negative(-) relations in the level of acceptability/satisfaction for the current taxation policy. That is, we need to make a difference in the taxation policy for the family business succession according to the size and the type of business. Second, in the response analysis of the interested parties (business operators, non-business operators, taxation experts, and taxation policy-partaker) to these variables, they show statistically significant differences for the level of acceptability/satisfaction in their opinions on the taxation policy for the family business succession. Especially, the business operator, whether he has his successor or not, is not satisfied with the current taxation policy for the family business succession, while the taxation experts and the taxation policy-partaker in general have a neutral position. Third, our policy proposal will be the necessity of alleviating succession and employment condition while considering differentiation of the size level and different application of traditional industry and manufacturing industry. Especially, we propose the necessity of tax payment postponement system used in Japan and other countries and special exemption of family succession related to private business and agriculture. This study has done an empirical analysis to identify the company characteristics variables targeting the interested parties about taxation policy for the family business succession. And this study has important consequences, because the result has never been dealt with in advanced research, and on the basis of the result, taxation policy for the family business succession needs some improvement in the future.