Journal of Digital Convergence (디지털융복합연구)

The Society of Digital Policy and Management (한국디지털정책학회)
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A Study on the Effectiveness and Policy Improvement of Tax-Aid Systems for Venture Business and Small & Medium Firms

벤처기업과 일반중소기업의 조세지원제도의 유효성 및 정책적 개선에 관한 연구

  • 서병우 (신흥대학교 세무회계학과) ;
  • 문승권 (다산경영정보연구원)
  • Received : 2014.01.14
  • Accepted : 2014.02.20
  • Published : 2014.02.28
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Abstract

The government aims at promoting the national growth and heightening efficiency through the creativity economy. This study focus on the effectiveness(difference of the tax bearance) of tax-aid system(tax-reduction and tax-deduction) for the venture firms and small & medium firms. Sampling of this study was collected through what had been recorded to the enterprise information service of Korcham(venture firms), DB of Small & Medium Business Administration Authority from 2010 to 2012, and opened information of the KOSDAQ Association. The results were as follows. Firstly, There exists differences in the tax bearance rate between the tax-aided corporation and the tax-nonaided corporation through venture firms and small & medium firms. Secondly, Venture firms were investigated to bear low tax-bearance rate in contrast to Small & Medium Firms. The results of this study shows that the national tax-aided system is effective, and can be led to another new politics alternatives.

정부는 창조경제에 의해 국가 성장과 효율성을 향상시키고자 한다. 본 연구에서는 벤처기업과 일반중소기업의 조세지원제도의 유효성으로서 조세부담율의 차이가 있는지에 대해 연구한다. 표본선정은 2010-2012년도 대한상공회의소, 중소기업청, 코스닥협회의 공시자료를 통해 수집하였다. 분석결과, 첫째, 벤처기업과 중소기업간, 세액공제 및 세금감면 등 조세지원을 받는 기업과 받지 않는 기업간에 조세부담률에서 차이가 있었다. 둘째, 벤처기업이 중소기업에 비해 조세부담율이 낮은 것으로 조사되었다. 본 연구결과에 의해 조세지원제도의 유효성을 확인하였으며, 새로운 정책적 대안으로 활용할 수 있을 것으로 본다.

Keywords

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