전문경영인의 조세회피성향에 관한 연구

In order to assess the tax avoidance characteristics of professional management, the research conducted an analysis on companies listed in the securities market between 2002 and 2016. The main analysis results are as follows. First, the association of professional management firms and tax avoidance levels with a statistically significant negative (-). This means that, as a result of supporting the hypothesis of this study, the level of tax avoidance decreases for professional management firms. Second, through further analysis, the preference for professional managers was highlighted by companies with higher shareholdings ratio. In addition, it was shown that the level of tax avoidance decreases for companies with higher shareholdings and professional manager. These analysis results are sure to be a check force of major shareholders and actively seek tax incentives for professional managers who have been asserting in existing studies by playing a role in controlling independent decision making for private interests of professional managers. The results of this study can provide data based on the objective evidence that tax evasion is a result of a checker's understanding with the majority shareholders, rather than an independent decision-making by an actor or professional manager, thus contributing to the future tax-related policies.