상장기업 세무담당자의 기업관련 조세정책에 대한 인식

Recently, Korea has made many changes in the corporate income tax policy such as increasing corporate tax rates, the reduction of tax credit and exemption. However, there is a lack of discussion on how firms think about tax policies in this process. So we examine firms' perception of corporate income tax policy by directly asking tax managers via a survey. As a result of the survey, a total of 516 questionnaires which are 29 percent of non-financial listed firms were collected. The survey consists of 1) tax audit, 2) tax credit and exemption, 3) recent corporate tax policies 4) suggestions for tax policies in future. We find that firms are sensitive about tax audit. When firms are audited by tax authorities, they have a great deal of difficulty in long tax audit period, tax auditors’ tax revenue oriented mind and too much material to submit. Response results related to tax credit and exemptions, R&D tax credit was the most favorable in terms of application rate and effectiveness. But tax benefit related to employment was evaluated as the most negative. Finally, the survey results suggest that increasing corporate tax rates may have a significant impact on the domestic investment and employment in corporate management activities. And firms responded that the government will need to pay attention to the careful review of the increasing corporate tax rates, the consistency of tax policy, and the improvement of investment and employment tax benefit.