법인세율을 이용한 세수확보정책의 타당성 분석

This study investigates whether the economic opening and the use of welfare finance affect therelationship between this corporate tax rate and corporation tax revenue, in order to verify thevalidity about the policy to secure the tax revenue through the corporate tax rate impression.
Many literatures analyzed the relationship between the corporate tax rate and corporation taxrevenue by using OECD data and the transition of the corporate tax rate and corporation taxrevenue was analyzed. The results are as follows.
First, when increasing the corporate tax rate to the purpose for securing the corporation taxrevenue, the tax compliance of the corporations, that is the taxpayer, confirmed to relatively bedecreased. When performing the policy to secure the tax revenue through the corporate tax rateimpression, this suggests the point that the side effect hindering the tax revenue security policyincluding the tax evasion of the corporations or delinquency in payment, and etc. can begenerated.
Second, it could confirm that relationship between the corporate tax rate and corporation taxrevenue could be changed according to the result, that the corporate tax rate impression analyzesoon whether it was with the increase in the corporation tax revenue or not economic conditionsin society, and etc.
Third, recently the result of analyze the transition of the nominal corporate tax rate of theOECD member country and corporation tax revenue to GDP could observe the tendency that theaverage continued of corporate tax rate is decreased about ten years from the inside atmospherein which the corporation tax lowering competition is intense.
Forth, it confirmed that regression analysis result and openness of the national economyweakened the relationship between the corporate tax rate and corporation tax revenue. Finally, when the use of the secured tax revenue was used as the asset of the welfare financialexpenses not being society and economy－based investment, the analyzed result that therelationship between the corporate tax rate and corporation tax revenue will become weak wasconfirmed. In the recursive structure called “the increase in the profit enhancement → corporationtax revenue of the corporate tax rate impression → the corporation tax revenue increase → theeconomic foundation expansion → corporation”, the personal appearance of the corporate tax rateis with the increase in the short－term long－term corporation tax revenue if this is the expansionof the economic foundation in which the use of the corporation tax revenue will become theactivator role of the profit enhancement of the corporation.