모범납세자 제도에 대한 실효성 연구：조세회피를 중심으로

[Purpose]The purpose of this study is to examine, in long－term, whether companies selected as trusted taxpayers have been faithfully paying and paying corporate tax returns. [Methodology]We used four tax avoidance measures：effective corporate tax rate(GAAP _ETR), cash effective tax rate(CASH_ETR), book－tax income difference(BTD), and discretionary BTD(DD_BTD). The regression analysis examined changes in tax avoidance from three years before the selection of trusted taxpayers to six years after the selection. [Findings]The empirical results of companies selected as trusted taxpayers in 2012 are as follows. First, it was found that tax avoidance of the firms selected as trusted taxpayers tended to decrease. Second, as a result of dividing into listed and unlisted companies, listed companies did not find any significant difference between before and after, and were continuously and sincerely paying corporate tax returns. Further analysis of the tax exemption period divided into three and two years showed that the tax avoidance tendency decreased after the same selection. [Policy Implications]This study differs from previous studies in that it analyzes the effect of selecting a model taxpayer over a long period of time and divides it into listed companies and unlisted firms. This paper has contributed in verifying the positive effects of the selection of trusted taxpayers selected by the Korea Customs Service.