과세소득과 회계이익의 차이(BTD) 변동성과 추징세액 간의 관계 분석

This study is in empirical analysis of the association between the volatility of BTD and the amount of taxes collected by the taxation authorities. This is to analysis the relevance between the amount of taxes collected that can be viewed as an actual amount of tax avoidance as a result of the inclusion of tax avoidance information other than the information for adjusting profit within BTD variability to understand the tax risk through the volatility of BTD. The analysis showed that the association between the volatility of BTD and the amount of taxes collected through the tax investigation was statistically significant. This suggests that the higher the volatility of BTD, the higher the amount of additional collection will be when undergoing a tax audit, so it can be used as a measure to inform tax risk. Further analysis confirmed that the regression for each tax avoidance model resulted in similar results between the actual tax avoidance ratio and the control variable and between the the volatility of BTD and the control variable. This shows that BTD variability can also be used as a variable to identify tax risks, as the result is consistent with the logic that the actual amount of tax evasion should be reflected. This paper is meaningful in that it has expanded the tax avoidance proxy variables used in the existing prior research and analyzed the association between the actual tax avoidance ratio to study them.