내부회계관리인력의 배치수준 및 전문성이 법인세 신고오류에 미치는 영향

This paper aims to empirically examine the impact of internal accounting control(hereinafter, IAC) staffing levels and expertise on income tax filing errors. The staffing sufficiency and expertise, as one of control environment sub-factors, serves as foundations for the effective functioning of IAC. The policies on IAC human resources management should support the effective control of all information (including tax information) as a basis of financial reporting, as well as the reliability of accounting information as an output of the system. The discussion on the relation between IAC human resources management policies and uncertain tax information is important because it implies that the enhancement of control environment can lead to the improvement in the quality of various information (including accounting information) internally recorded, stored, and controlled. The results of the analyses in this paper are summarized as follows. It is found that both staffing levels and expertise significantly negatively affect income tax filing errors. The additional analysis shows that the effect of additional staffing is only significant in the under-reported income taxes, and the effect of the enhanced expertise is significant in both under- and over-reported income taxes. Furthermore, the additional analysis also shows that both IAC staffing levels and expertise significantly negatively affect the possibility of income tax filing errors.