법인세 계산구조에 따른 세무회계 문헌연구

This study aims to present the review results of papers in the tax accounting field according to the corporate tax calculation structure to practical experts and researchers, and to derive policy implications and future research topics for related studies. Based on the corporate tax calculation structure, this research classified related researches into three themes: tax income level, calculated tax amount level, and tax payment level. Analysis shows that Korean Journal of Taxation Research is the most frequently published journal, 21 out of 74, and between 2011 and 2015, 26 researches were published. Most of the studies relied on empirical analysis. We selected six items in tax income level, which are dividend, depreciation cost, donation expenses, entertainment expenses, interest expense and bad debt allowances. Among them, the most studied item was entertainment expenses, and studies on other items were insufficient. In the calculated tax amount level, we analyzed the researches on carry-over losses, and the main topic of the researches on carry-over losses are the relations with profit adjustment and investment decisions. Lastly, in the tax payment level, we reviewed the researches which are focused on the tax credits and alternative minimum taxation. As for the tax credit, studies on specific investment tax credits were mainly conducted. As for the alternative minimum taxation, prior researches reported the relations with tax behavior, tax fairness, and the corporate decision-making. In conclusion, we suggested various topics for future research.