본 논문에서는 비상장 중소기업에 대한 조세감면이 경영활동을 통해 기업의 성장에 어느 정도 영향을 미쳤는지, 즉 투자를 포함한 경제적 효과를 분석하였다. 조세지원이 경영활동으로 인한 경제적 효과가 있었는지를 조세경감변수, 중소기업 및 조세혜택 등 기타변수를 통하여 확인하였다. 실증분석에서는 경제적 효과 분석모형을 설정하고 2005년부터 2007년 까지 법인세 신고서 3개년 자료를 이용하여 다중회귀분석을 실시하였다. 그 결과 중소기업의 보호·육성·...
본 논문에서는 비상장 중소기업에 대한 조세감면이 경영활동을 통해 기업의 성장에 어느 정도 영향을 미쳤는지, 즉 투자를 포함한 경제적 효과를 분석하였다. 조세지원이 경영활동으로 인한 경제적 효과가 있었는지를 조세경감변수, 중소기업 및 조세혜택 등 기타변수를 통하여 확인하였다. 실증분석에서는 경제적 효과 분석모형을 설정하고 2005년부터 2007년 까지 법인세 신고서 3개년 자료를 이용하여 다중회귀분석을 실시하였다. 그 결과 중소기업의 보호·육성·발전을 위한 정책목표의 하나로 정부가 중소기업에게 조세지원 제도를 도입하였는데, 여러 부분(성장성, 수익성, 안정성)에서 경제적 효과가 있는 것으로 분석되었다. 연구결과를 바탕으로 중소기업에 대한 조세지원 정책의 향후 정책적 시사점은 다음과 같다. 첫째, 조세감면으로 인하여 중소기업의 안정적 성장에 미약하나마 도움이 되고 있다는 것을 실증을 통하여 검증되었다. 차후로도 현행 중소기업에 대한 조세지원은 조세지출예산제도와 연계하여 조세혜택을 줄일 것이 아니라 더욱 강화하는 정책이 필요하다. 둘째, 노동은 생산에 있어서 가장 중요한 요소로서 기업의 성장이나 발전에 영향을 준다는 것을 실증분석을 통하여 검증되었다. 따라서 종업원들의 안정적인 생활이 기업의 성장에 도움이 되고 그 결과 국가 경제발전의 초석이 되므로 종업원에 대한 복리후생경비의 비과세 확대와 근로소득세를 축소하는 정책이 필요하다. 셋째, 부채가 많으면 안정성을 추구하는데 부담이 되나 실증분석을 통하여 기업의 성장에 영향을 주는 것으로 분석되었다. 그러므로 중소기업에 대하여는 조세지원 확대와 더불어 기업성장에 필요한 시설투자나 운영자금을 저리로 융자하여 주는 정책을 더욱 강화할 필요가 있다. 마지막으로 준조세의 경우에는 성장성, 안정성, 투자효과 등에는 영향을 미치지 않지만 접대비 등 준조세비용을 지출함으로서 기업의 활동과 수익창출에 기여한다는 긍정적인 측면도 있다. 그러므로 정부가 접대비 사용 등에 규제하고 있는 정책은 일관성을 유지하되 적격증빙제도에 의하여 거래의 투명성이 담보되고 있으므로 접대비 손금산입한도액 중 기본금액은 물가상승률을 감안하여 상향조정하여야 할 것이다. 중소기업은 국가 전체 산업 중에서 사업체수, 종업원의 고용효과, 기업의 생산성, 부가가치 등 모든 부분에서 높은 비중을 차지하고 있다. 세수부족을 이유로 중소기업을 포함한 모든 기업에 대한 조세지원을 축소하려는 정부정책은 제고되어야 한다. 즉, 국가산업의 근간이 되고 있는 중소기업에 대한 조세지원은 축소할 것이 아니라 더욱더 강화하여야 할 것이다. 또한 조세정책에 국한하지 않고 저리자금 지원 등 다방면에서 시행하고 있는 중소기업에 대한 지원책도 지속적으로 추진하여야 할 것이다.
본 논문에서는 비상장 중소기업에 대한 조세감면이 경영활동을 통해 기업의 성장에 어느 정도 영향을 미쳤는지, 즉 투자를 포함한 경제적 효과를 분석하였다. 조세지원이 경영활동으로 인한 경제적 효과가 있었는지를 조세경감변수, 중소기업 및 조세혜택 등 기타변수를 통하여 확인하였다. 실증분석에서는 경제적 효과 분석모형을 설정하고 2005년부터 2007년 까지 법인세 신고서 3개년 자료를 이용하여 다중회귀분석을 실시하였다. 그 결과 중소기업의 보호·육성·발전을 위한 정책목표의 하나로 정부가 중소기업에게 조세지원 제도를 도입하였는데, 여러 부분(성장성, 수익성, 안정성)에서 경제적 효과가 있는 것으로 분석되었다. 연구결과를 바탕으로 중소기업에 대한 조세지원 정책의 향후 정책적 시사점은 다음과 같다. 첫째, 조세감면으로 인하여 중소기업의 안정적 성장에 미약하나마 도움이 되고 있다는 것을 실증을 통하여 검증되었다. 차후로도 현행 중소기업에 대한 조세지원은 조세지출예산제도와 연계하여 조세혜택을 줄일 것이 아니라 더욱 강화하는 정책이 필요하다. 둘째, 노동은 생산에 있어서 가장 중요한 요소로서 기업의 성장이나 발전에 영향을 준다는 것을 실증분석을 통하여 검증되었다. 따라서 종업원들의 안정적인 생활이 기업의 성장에 도움이 되고 그 결과 국가 경제발전의 초석이 되므로 종업원에 대한 복리후생경비의 비과세 확대와 근로소득세를 축소하는 정책이 필요하다. 셋째, 부채가 많으면 안정성을 추구하는데 부담이 되나 실증분석을 통하여 기업의 성장에 영향을 주는 것으로 분석되었다. 그러므로 중소기업에 대하여는 조세지원 확대와 더불어 기업성장에 필요한 시설투자나 운영자금을 저리로 융자하여 주는 정책을 더욱 강화할 필요가 있다. 마지막으로 준조세의 경우에는 성장성, 안정성, 투자효과 등에는 영향을 미치지 않지만 접대비 등 준조세비용을 지출함으로서 기업의 활동과 수익창출에 기여한다는 긍정적인 측면도 있다. 그러므로 정부가 접대비 사용 등에 규제하고 있는 정책은 일관성을 유지하되 적격증빙제도에 의하여 거래의 투명성이 담보되고 있으므로 접대비 손금산입한도액 중 기본금액은 물가상승률을 감안하여 상향조정하여야 할 것이다. 중소기업은 국가 전체 산업 중에서 사업체수, 종업원의 고용효과, 기업의 생산성, 부가가치 등 모든 부분에서 높은 비중을 차지하고 있다. 세수부족을 이유로 중소기업을 포함한 모든 기업에 대한 조세지원을 축소하려는 정부정책은 제고되어야 한다. 즉, 국가산업의 근간이 되고 있는 중소기업에 대한 조세지원은 축소할 것이 아니라 더욱더 강화하여야 할 것이다. 또한 조세정책에 국한하지 않고 저리자금 지원 등 다방면에서 시행하고 있는 중소기업에 대한 지원책도 지속적으로 추진하여야 할 것이다.
This study attempts to analyze that tax exemption on the unlisted small and medium enterprises(SMEs) has an effect on their growth through business activities, namely, the economic effects including investment. First of all, it investigates the particulars of tax exemption on small and medium enterp...
This study attempts to analyze that tax exemption on the unlisted small and medium enterprises(SMEs) has an effect on their growth through business activities, namely, the economic effects including investment. First of all, it investigates the particulars of tax exemption on small and medium enterprises and how tax exemption on the small and medium enterprises has an effect on their business management. For this purpose, it makes an analysis of the economic effects through the standard of assessment on corporation tax and tax notification, financial statements of the non-small and medium enterprises and small and medium enterprises collected from 200 registered tax agents' offices in Korea. This thesis attempts to find out whether tax exemption on the small and medium enterprises has an economic effect of their business activities through tax reduction variables. In empirical analysis, the model for economic effects is set, and multiple regression analysis is conducted using 3-year(between 2005 and 2007) data such as corporation tax notifications issued. As a result, the following findings are obtained: First, it is found that such tax burden reduction variables(tax subsidies per capital unit, TSE, effective tax rate) have direct or indirect effects on the growth, profitability, stability, and investment effects of the small and medium enterprises. This suggests that tax exemption on the small and medium enterprises is helpful for their stable growth. Second, the overall economic effects of the enterprise size could be judged by applying it only to the activity of the enterprise because of its nature. It is estimated that the enterprise size has a negative relationship to the turnover of net worth or total asset turnover ratio representing the activity of the enterprise but its relationship was not statistically significant. Third, it is found that the profit level expressed as net profits before taxes has direct and indirect effects on all the dependent variables except the investment effects. This suggests that the creation of great profits as the result of business activities is helpful for the stable growth of the enterprises. Fourth, it is found that the rate of increase in profits has no effect on such dependent variables as the activity and stability of the enterprise but that it has a positive relationship to growth or profitability. The enterprises with the high rate of increase in profits are helpful for profit creation and growth. Fifth, it is found that quasi-taxes have an effect on the activity and profitability of the enterprise but have no impact on growth, stability and investment effects. This indicates that the expenditures of quasi-taxes have the positive aspect of contributing to the activity and profit creation of the enterprise. But it is estimated that it has no effect on growth, stability and investment effects. It suggests that it is necessary to think over whether excessive entertainment or donation is helpful to the stable growth of the enterprise. Sixth, it is found that paid-in capital contributes to the stability of the enterprise and but it has no impact on growth, activity, profitability and investment effects. It is estimated that the investment of great equity capital contributed to the stable growth of the enterprise but has no impact on the other economic effects. Seventh, analysis shows that employees have an effect on the stability of the enterprise and no impact on growth, activity and investment effects. This suggests that tax policymakers or enterprise managers should consider that employees have no effect on the dependent variables as a whole but contribute to the stable growth of the enterprise. Eighth, it is found that the financial cost has an effect on growth, activity and profitability of the enterprise but has no effect on its stability. This suggests that proper cash management is needed in business management. Ninth, it is found that sales have an impact on the stability and investment effects of the enterprise but have no impact on the other economic effects. This suggests that given that the enormous amount of money is needed for the stable operation and investment of the enterprise, the increase of sale should be accompanied. Tenth, it is found that liabilities had an impact on the growth, stability and activity of the enterprise. This suggests that they not only provide the cause for using borrowed capital rather than equity capital but contribute to the stable growth of the enterprise when they are properly used. Finally, it is found that the industrial dummy variable has no effect on all the dependent variables. Analysis shows that manufacturing is not specially helpful for the stable growth of the small and medium enterprise compared to the other industries. This suggests that it is necessary to think over the direction of support policy for manufacturing enterprises, small enterprises, which are the majority of national industry. The above findings show that tax exemption as one of the policy objectives for protection, support and development of small and medium enterprises, has economic effects on some business activities. This exhibits that tax support is needed for small and medium enterprises and that the proper use of borrowed capital and quasi-taxes is helpful for their development. Based on the above-mentioned findings, this study presents the following suggestions for future policy on small and medium enterprises: First, this study verifies that tax exemption on the small and medium enterprises is helpful, for their stable growth. Tax benefits through current tax exemption for small and medium enterprises should not be reduced in linkage with the tax expenditure budget system in the future but the policy to reinforce it further is needed. Second, it is verified that labor as the most important factor of production has an effect on the
This study attempts to analyze that tax exemption on the unlisted small and medium enterprises(SMEs) has an effect on their growth through business activities, namely, the economic effects including investment. First of all, it investigates the particulars of tax exemption on small and medium enterprises and how tax exemption on the small and medium enterprises has an effect on their business management. For this purpose, it makes an analysis of the economic effects through the standard of assessment on corporation tax and tax notification, financial statements of the non-small and medium enterprises and small and medium enterprises collected from 200 registered tax agents' offices in Korea. This thesis attempts to find out whether tax exemption on the small and medium enterprises has an economic effect of their business activities through tax reduction variables. In empirical analysis, the model for economic effects is set, and multiple regression analysis is conducted using 3-year(between 2005 and 2007) data such as corporation tax notifications issued. As a result, the following findings are obtained: First, it is found that such tax burden reduction variables(tax subsidies per capital unit, TSE, effective tax rate) have direct or indirect effects on the growth, profitability, stability, and investment effects of the small and medium enterprises. This suggests that tax exemption on the small and medium enterprises is helpful for their stable growth. Second, the overall economic effects of the enterprise size could be judged by applying it only to the activity of the enterprise because of its nature. It is estimated that the enterprise size has a negative relationship to the turnover of net worth or total asset turnover ratio representing the activity of the enterprise but its relationship was not statistically significant. Third, it is found that the profit level expressed as net profits before taxes has direct and indirect effects on all the dependent variables except the investment effects. This suggests that the creation of great profits as the result of business activities is helpful for the stable growth of the enterprises. Fourth, it is found that the rate of increase in profits has no effect on such dependent variables as the activity and stability of the enterprise but that it has a positive relationship to growth or profitability. The enterprises with the high rate of increase in profits are helpful for profit creation and growth. Fifth, it is found that quasi-taxes have an effect on the activity and profitability of the enterprise but have no impact on growth, stability and investment effects. This indicates that the expenditures of quasi-taxes have the positive aspect of contributing to the activity and profit creation of the enterprise. But it is estimated that it has no effect on growth, stability and investment effects. It suggests that it is necessary to think over whether excessive entertainment or donation is helpful to the stable growth of the enterprise. Sixth, it is found that paid-in capital contributes to the stability of the enterprise and but it has no impact on growth, activity, profitability and investment effects. It is estimated that the investment of great equity capital contributed to the stable growth of the enterprise but has no impact on the other economic effects. Seventh, analysis shows that employees have an effect on the stability of the enterprise and no impact on growth, activity and investment effects. This suggests that tax policymakers or enterprise managers should consider that employees have no effect on the dependent variables as a whole but contribute to the stable growth of the enterprise. Eighth, it is found that the financial cost has an effect on growth, activity and profitability of the enterprise but has no effect on its stability. This suggests that proper cash management is needed in business management. Ninth, it is found that sales have an impact on the stability and investment effects of the enterprise but have no impact on the other economic effects. This suggests that given that the enormous amount of money is needed for the stable operation and investment of the enterprise, the increase of sale should be accompanied. Tenth, it is found that liabilities had an impact on the growth, stability and activity of the enterprise. This suggests that they not only provide the cause for using borrowed capital rather than equity capital but contribute to the stable growth of the enterprise when they are properly used. Finally, it is found that the industrial dummy variable has no effect on all the dependent variables. Analysis shows that manufacturing is not specially helpful for the stable growth of the small and medium enterprise compared to the other industries. This suggests that it is necessary to think over the direction of support policy for manufacturing enterprises, small enterprises, which are the majority of national industry. The above findings show that tax exemption as one of the policy objectives for protection, support and development of small and medium enterprises, has economic effects on some business activities. This exhibits that tax support is needed for small and medium enterprises and that the proper use of borrowed capital and quasi-taxes is helpful for their development. Based on the above-mentioned findings, this study presents the following suggestions for future policy on small and medium enterprises: First, this study verifies that tax exemption on the small and medium enterprises is helpful, for their stable growth. Tax benefits through current tax exemption for small and medium enterprises should not be reduced in linkage with the tax expenditure budget system in the future but the policy to reinforce it further is needed. Second, it is verified that labor as the most important factor of production has an effect on the
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