법인세율 인하가 보수주의와 법인세부담액에 미치는 영향

The study was aimed to evaluate the effect of corporate tax rate reduction on conservatismand corporate tax burden. Firstly, the sizes of conservatisms were compared to analyze areinforcement of the conservatism in the preceding year of corporate tax rate reduction. Andsecondly, the sizes of conservatisms were analyzed pursuant to an amount of corporate taxburden, as an additional analysis, to evaluate a reduction effect of practical corporate tax burdenaccording to a reinforcement of conservatism. The results of the study are summarized as follows : the conditional conservatism model hasshown that the conservatism in the preceding year of corporate tax rate reduction isstrengthened. And it has shown as the conservatism in the preceding year of corporate tax ratereduction is strengthened more, an effective corporate tax rate is decreased more. The additionalanalytical results that the sizes of corporate tax burdens and conservatisms were compared eachother have shown as a size of conservatism in the preceding year of corporate tax reduction isgreater, a corporate tax burden is smaller, so that it supports the results of the multivariateanalysis. As results, it has shown that the conservatism corresponding to corporate tax rate reduction iseven more strengthened in the preceding year comparing to the current year of corporate taxreduction so that such conservatism exercises an effect on corporate tax burden. Therefore, itsuggests them to execute a taxation strategy utilizing conservatism when they are anticipated fora corporate tax rate reduction.