Earticle

초록

영어

The measurement of corporation`s effective tax rates(ETR) using financial statement is important for tax policy makers and accounting researchers. Tax policy makers use ETR when assessing the impact of tax laws. Accounting researchers investigating a number of topics have relied on ETR calculated from financial statement information. ETRs have been used in tax policy research to evaluate the equity and/or efficiency of the corporate income tax system. Equity of the tax system is often measured by comparing relative tax burdens using the average effective tax rate, generally defined as the ratio of taxes paid to income. ETR is generally computed on an annual basis using taxes and income derived from financial statement data. The purpose of this paper is to provide a review of the accounting literature involving corporate ETRs. The finding of this analysis is that there are many research opportunities in the examination of equity issues using ETRs. Research results exhibit a high degree of of sensitivity to the many different definitions of ETR as well as to differences across studies in the use of data sources, time periods, and sample specifications.

목차

I. 서론
 II. 이론적 검토
  1. 유효세율에 관한 이론적 검토
  2. 정치적 비용가설에 관한 이론적 검토
 III. 선행연구
  1. 유효세율의 정의와 측정에 관한 연구
  2. 기업규모와 정치적 비용간의 관계에 관한 연구
 IV. 결론
 참고문헌
 Abstract

저자

• 鄭文鉉 [ 정문현 | 부산대학교 경영학부 교수 ]
• 盧賢燮 [ 노현섭 | 경남전문대학 세무회계정보과 전임강사 ]
• 金完燮 [ 김완섭 | 부산대학교 회계학과 강사 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  기업경영연구 [Korean Corporation Management Review]

• 간기

  격월간

• pISSN

  1229-957X

• 수록기간

  1994~2025

• 등재여부

  KCI 등재

• 십진분류

  KDC 325 DDC 658