모범납세자 선정 전·후의 조세회피에 관한 연구

This study sought to examine where firms, once designated as ‘trusted taxpayers’ by tax authorities, continue to pay tax reliably; doing so will verify the efficacy of ‘exemplary trusted taxpayers’ system. The findings are as follows. First, with three years before and after designation of trusted taxpayer as an independent variable, an examination of tax evasion variable showed that firms were less likely to evade tax after designation. Second, of all trusted taxpayers, large corporations and mutual holding corporate groups, since they are big and subject to greater attention from institutional investors and stock analysts, it had been anticipated that they would have weaker tendency to evade taxation in order to fulfill such expectations; the results of verification showed that they become less likely to be involved in tax evasion after designation. Third, having excluded time t as being the first year of designation in order to remove any bias, additional analysis of t+1 and t+2 years before and after designation, the same result held; firms were less likely to evade taxes after designation as trusted taxpayers. This results show that, firms designated as trusted taxpayers, are meeting the expectations of tax authorities that they will continue to declare and pay their corporate taxes. As such, the current trusted taxpayer system appears to be effective. It should be more systematically operated and promoted so that firms may be encouraged to pay corporate tax.