한국 시장에서의 기업의 사회공헌활동과 조세회피

• 영문명: An Empirical Study for the Effect of CSR Performance on Tax Avoidance: The Case Of South Korea
• 발행기관: 강원대학교 경영경제연구소
• 저자명: 이정환(Jeong Hwan Lee) 조진형(Jin-Hyung Cho) 김상희(Sanghee Kim)
• 간행물 정보: 『아태비즈니스연구』제12권 제1호, 195~208쪽, 전체 14쪽
• 주제분류: 인문학 > 문학
• 파일형태: PDF
• 발행일자: 2021.03.31

영문 초록

Purpose - The primary objective of this paper is to empirically examine whether the engagement of socially responsible activities in corporations affect the tendency of tax-avoidance by using the sample of Korean companies. We are particularly interested in Chaebol-affiliated firms, which are a special type of Korean conglomerates. Design/methodology/approach - This study is based on a sample of 5,496 firm-year observation data from 2011 to 2017 by using the ESG ratings from the Korea Corporate Governance Service(KCGS), a ESG rating agency in Korea. For our analysis, the firms were separated into 1,547 Chaebol-affiliated firms and other 3,949 firms. All financial and firm data were extracted from Fn-guide, which provides financial information for Korean listed firms. Findings We find that CSR is generally positively related to the effective tax rate, which indicates a lower level of tax avoidance for more socially responsible firms. In particular, a positive relationship of social score with GAAP ETR was observed. Research implications or Originality We find that the positive relationship is robust to the group of chaebol and non-chaebol affiliates unlike extant literature

목차

Ⅰ. 서론

Ⅱ. 선행연구의 검토 및 가설 검정

Ⅲ. 표본 및 연구방법

Ⅳ. 실증분석 결과

Ⅴ. 결론

키워드

Chaebol CSR ESG GAAP ETR