적극적 조세계획과 순응적 조세계획이 조세회피에 미치는 영향

The purpose of this study is to verify the effect of malleable tax plan on avoidance of tax other than a company's active tax plan for tax reduction purpose. The results of analysis are as follows. In using active tax plan and passive tax plan as independent variables, I measured variables' effect in company's tax avoidance. As a result, in case of analysis measuring tax avoidance using Desai and Dharnapala(2006)'s total accrual(TA), there was nothing statistically significant. However, in case of analysing tax avoidance using Dechow et al.(1995)'s modified Jones model discretionary accruals (DA1), there was statistically significant positive (+) result in relation. Then, in analysing tax avoidance using three different methods, passive ComTP_Scale showed statistically significant negative (-) value. This demonstrates that AggTP_Scale is also establishing tax plan on purpose of tax reduction and also actively implementing in tax avoidance. It also re-confirms the implementation of tax plan by ComTP_Scale on purpose of various plans other than tax reduction plan. The crucial point of this study is that it provides company's external user, tax accountant, and certified public accountant information that according to tax plan purpose, various tax plans can be established and implemented. Furthermore, in case of providing both account service and tax plan service for tax reduction of accountant, accountant may be able to provide the excuse of supplementation of tax plan as current certified public accountant and law. Also, in case of looking forward to tax reduction through active tax plan, there needs to be careful observation from tax office and financial supervisory agency's perspective.