Earticle

초록

영어

The purpose of this study is to examine how the decreased taxation effect and the increased taxation effect have influenced the investment by changing the corporation Tax rate. The analysis based upon the investment theory model is made by the expense control of Abel, Lucus, Gould, Tread, Way. It was to survey how the required and temporary change have influenced to the investment followed by the funds raising ways. As a result of bilateral analysis for the effects of the required rate change and the temporary rate change, it is found that the both part`s difference is that the equity capital has influenced a lot to the cost of depreciation. Also, in some extreme case, the investment effect by the rate change turned out differently when the full amount of investmeat capital was raised by the equity Capital and the deficit. In the end, our problem on tax law is that the dividend on the capital is not regarded as a expense, therefore, the deficit raise which can be allowed with the expense as the debt interest will be surely beneficial this is the systemic problem.

목차

I. 序論
 1. 硏究의 目的
 II. 企業의 投資決定 모델과 最適條件의 導出
 III. 法人稅率의 恒常的 變更
  1. 自己資本에 의한 調達의 경우
  2. 負價에 의한 調運의 경우
 IV. 法人世率의 一時的 變更 - 自己資本에 의한 調達의 경우
  1. 一時的 稅栗變更에 의한 效果分析
  2. 一時的 稅栗變更의 效果
 V. 法人世率의 一時的 變更 - 負價에 의한 調達의 경우
 VI. 結論
 參考文獻
 Abstract

저자

• 徐衡祐 [ 서형우 | 東亞大學校 經營大學 會計學科 講師 ]

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