세무조사가 조세순응에 미치는 영향

[Purpose]The purpose of tax audit is to encourage firms to pay taxes faithfully. National Tax Service investigates taxpayers’ tax report and collects the unpaid amount. Because the amount collected by NTS is significant, the tax audit is both a subject of fear and an alert for firms when reporting taxes. Therefore, this study examines the effect of tax audit on firms’ tax compliance. [Methodology]For the purpose of this research, we collect data on firms that reported supplementary pay of corporation tax for the years 2011－2017. Using the sample of firms whose reported taxes are investigated, we examined whether there are any changes in firms’ tax avoidance and reported income ratio around the tax audit and whether the assessed tax amount from tax audit has an effect on tax avoidance and reported income ratio. [Findings]The results of empirical tests report that tax audit has a positive effect on tax compliance. The results show that tax audit decreases tax avoidance and increases reported income ratio. We also find that the assessed tax amount from tax audit is negatively associated with tax avoidance and positively associated with reported income ratio. However, our observed associations were significant only in the year of investigation. And when we extended the event window to before and after two years, all the results were significant. [Implications]National Tax Service carries out tax audit to induce firms to pay taxes faithfully. This study supports the purpose of tax audit by showing that tax investigation has positive effect on tax compliance of taxpayers. We hope that our findings contribute to efficient tax administration management.