기업지배구조가 조세불복 의사결정에 미치는 영향

[Purpose]This paper analyzed the impact of corporate governance on decision－making for tax appeal. We analyzed what factors of aggressive response to tax complaints were caused by corporate governance. [Methodology]The responses of companies following the disclosure of tax amount were divided into aggressive responses and passive responses to identify plans for future tax appeals. It was analyzed whether corporate governance had impact on the response measures of the companies by diversifying corporate governance variables. [Findings]First, companies with higher corporate governance scores tend not to respond aggressively. Second, the higher the shareholder rights scores and the board of directors scores, the less aggressively companies respond to tax appeals. This result seems to be due to the existence of reputation costs and the check and monitoring of the board of directors. [Implications]While prior studies have failed to obtain significant results, this paper re－analyzed the relationship between corporate governance and tax appeal by diversifying the variables of corporate governance. The results show that corporate governance has impact on the decision－making for tax appeal.