개인사업자의 종합소득세 신고소득률과 회계 계정과목과의 관계：비용항목을 중심으로

[Purpose]The purpose of this study is to analyze the accounting factors that affect the income rate of individual business owners reported on general income tax. [Methodology]In this study, in order to understand the financial factors affecting the income reporting of individual business owners, the relationship between the reported income rate and the accounting account subjects of the standard income statement prepared by collecting individual business entity’s comprehensive income tax report data is demonstrated centering on cost items. Analyzed. [Findings]The results of the study are as follows. First, the major expenses (purchase cost, labor cost, rental fee) showed a significant negative (－) relationship with the reported income rate, and the higher the major expense, the lower the reported income rate. Second, welfare expenses, payment fees, other selling and administrative expenses, and other expenses showed a significant negative (－) relationship with the reported income rate, and it was found that the higher the account subject amount, the lower the reported income rate. This is presumed to be due to the ambiguity of the scope of the account and the possibility of account substitution. Third, the relationship between the reported income rate and the significant positive (＋) of the expenditure cost was partially confirmed, which is estimated to be due to the fact that the account is related to the product transaction with visibility and the scope of the account subject is relatively clear. [Implications]This study differs from previous studies in that it analyzes the relationship between the reported income rate and the expense account subjects in the financial statements by using the income data of individual business owners who are difficult to collect data. In addition, it has a contributing point that it provides an implication that it should intensively review the cost validity of account subjects that are highly related to tax avoidance as one of the indicators for analyzing the integrity of reported data during post verification and tax investigation.