조세환경과 이익조정에 관한 연구

[Purpose]This study analyzed the tax environment variables and profit-adjusted behavior, such as aggressive tax source management of tax authorities. [Methodology]In this study, the annual national tax elasticity and the lack of corporate tax revenue were viewed as variables in the tax environment, and the relevance between the changes in the variables and the earnings management measured by the discretionary accruals (Kothari et al.(2005)) was confirmed. [Findings]First, both the national tax elasticity and the corporate tax elasticity show a negative (-) value that is statistically significant, confirming that the increase in the annual elasticity reduces the profit adjustment behavior of enterprise managers. Second, the lack of corporate tax revenue confirmed the association of statistically significant levels of negative (-) with the adjustment of management's profits. [Implications]The implications of this study are that the relationship with the level of profit adjustment of managers was not analyzed simply by the lack of tax revenue, but by using the national tax elasticity using the economic growth rate and the rate of increase in national tax receipts.