실증 세무회계 연구의 동향과 미래 연구 방향

This paper aims to derive key implications from prior studies and suggest directions for future research. To this end, we review domestic and international trends in tax accounting research over the past decade that have employed empirical methods. Specifically, the literature review is organized into six main areas of tax accounting. First, we examine studies on the information effects of corporate income tax accounting. Second, we review tax avoidance literature, focusing on theoretical frameworks, measurement proxies, determinants, consequences, tax uncertainty, and time-series analyses of avoidance behaviors. Third, we analyze studies on the role of taxation in corporate decision-making, particularly in relation to investment, financing structures, and other managerial choices. Fourth, we explore the relationship between taxation and asset pricing, including dividend taxation, capital gains taxation, and implicit taxes. Fifth, we examine research on taxation and income shifting, with particular attention to shifts across countries, among domestic firms, and across time. Sixth, we survey the expanding literature on sustainability (ESG, CSR) and taxation, emphasizing its links to tax avoidance and sustainability disclosure. By organizing prior findings by field, this study provides a comprehensive overview of tax accounting research, offering clear insights and identifying fruitful avenues for future research. The results are expected to benefit not only academics, but also policymakers designing tax regulations and practitioners addressing tax issues in corporate settings.