법인세율의 역사와 그 구조에 관한 연구

[Purpose]This research aims to investigate the historical evolution and structure of corporate taxes and tax rates in Korea, with the objective of assessing the suitability of a single corporate tax rate system and presenting arguments for or against it. [Methodology]The study employs a literature review approach, examining the historical changes in corporate tax rates in Korea and OECD member countries, the origins and rationale for the introduction of corporate taxes, the economic impact and characteristics of corporate taxes, and the appropriateness of a single corporate tax rate as a tool for social distribution. [Findings]The original purpose of the corporation was to facilitate large－scale investments and distribute profits to investors. Corporate taxes were initially introduced as a form of advance payment for income tax, but gradually evolved into a progressive tax rate structure that has recently shifted towards a single tax rate. The discriminatory corporate tax system based on the size or income of the corporation violates the concept of justice. In light of these, a single corporate tax rate system is necessary. [Implications]This study provides a theoretical and practical foundation for the implementation of a unified corporate tax rate system, and lays the groundwork for further research that examines the definitive perspective and empirical effects of such a system.