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인플레이션 會計에 있어서 課稅所得調整에 關한 硏究

인플레이션 會計에 있어서 課稅所得調整에 關한 硏究
Other Titles
(A) Study on the taxable income adjustment under inflationary conditions
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대학원 경영학과
이화여자대학교 대학원
Under inflation, the measurement by historical cost makes a significant misrepresentation of the business results as it contains the profit produced not by the normal business activites but by the price rise. However, taxable income is to be computed by adjusting with addition and reduction only the differences between accounting for taxation and accounting for business on the basis of the current term net profits in the financial statements prepared by the historical cost, Generally, tax liabilities to be paid by tax payers is computed by applying the progressive rates of tax to the tax base for which fixed nominal amounts of personal exemptions, deductions, allowances and ect. is subtracted from such taxable income, and this induces distortions of tax burden and other things related to it. The object of this study is to eliminate or moderate such tax-related distortions induced by inflation by way of adjusting the taxable income properly under the inflationary conditions, and furthermore to seek for automatic adjustment mechanism for inflationary profit which may contribute to the sound development of our industry. For this purpose, (1) limitation of historical cost accounting, the necessity for introducing the inflation accounting and the methodology of inflation accounting have been theoretically reviewed. (2) The effects of inflation on taxes has been analyzed, that is, it has been explained that the inflation has a great effect on both horizontal and vertical equity of taxes, maintenance of capital, financial leverage, production activities, asset structure, merger of firms, and etc. (3) Presentation is made on a method by which inflationary profit may be adjusted, examples from other nations, and methods provided in the current tax law of our country. (4) Inflation affects income tax liabiities by distorting tax base and the structure of tax rates, and accordingly, the method of adjusting the inflationary profits has been studied based on the tax base and the structure of tax rates respectively, together with the analytical studies of the effects of adjustment measures on such inflationary profits and of problem areas therof. Through the preceded studies as stated above, the conclusion of this study is made as follows: ① In case that the inflation rate is low and expected to be weakened soon, it is reasonable to adjust the tax base discretionally or occasionally through the amendment of the tax low. ② In case that the inflation rate continues to stand on at a considerably high level, it is considered necessary to make indexation of the tax base, Particularly, in our country it is considered proper to make indexation of the tax base partially with stress on depreciation and inventories used. ③ In case that the inflation continues to chronically remain high, it is desirable to introduce the inflation accounting to the tax law or to revise and complement the Asset Revaluation Law. ④ Before introducing a method of adjusting tax base under the inflationary conditions, it is required to prepare devices to cushion or spread the possible impact.;인플레이션이 進行되고 있는 동안 歷史原價에 의한 企業經營成果測定은 正常的인 營業活動의 結果가 아닌 物價上昇으로 인한 利益이 包含되므로 經營成果가 크게 歪曲되고 있다. 그런데 稅法은 歷史原價에 의한 企業會計의 財務諸表上 當期純利益을 基準으로 하여 稅務會計와 企業會計와의 差異點만을 調整加減하여 課稅所得을 算出하도록 하고 있다. 그리고 이런 課稅所得에서 一定한 金額으로 表示된 各種 控除額을 控除한 課稅標準에 累進稅率을 適用하여 企業이 負擔할 稅額을 算定하게 되므로 이로 인하여 租稅負擔 및 이와 關聯된 많은 歪曲을 誘發하게 된다. 本 硏究의 目的은 인플레이션下에서 課稅所得을 適正히 調整함으로써 인플레이션으로 인하여 誘發된 租稅와 關聯된 歪曲을 除去시키거나 減少시키고 나아가 産業의 健全한 發展에 寄與할 수 있는 制度的 裝置를 摸索하는 데 있다. 이러한 目的을 達成하기 위하여 (1) 歷史原價主義의 限界와 인플레이션會計導入의 必要性 및 인플레션會計의 方法을 論理的으로 考察해 보았다. (2) 인플레이션이 租稅에 미치는 效果를 分析하였다. 즉 인플레이션은 租稅의 垂直的·水平的 公平, 資本維持, 財務레버리지, 生産活動과 資産構造, 企業合倂 등에 많은 影響을 미친다는 것을 說明하였다. (3) 인플레이션利益을 調整할 수 있는 方法과 各國의 例, 그리고 우리나라의 現行稅法에 나타나 있는 方法 등을 紹介하였다. (4) 인플레이션은 課稅標準과 稅率構造를 歪曲시켜 所得에 관한 租稅負擔에 影響을 미친다. 따라서 인플레이션利益의 調整方案을 課稅標準과 稅率構造로 나누어 各各 硏究하였고 아울러 이러한 인플레이션利益 調整方案의 效果와 問題點을 分析 檢討하였다. 以上과 같은 硏究를 通하여 本 論文의 結論은 다음과 같다. (1) 인플레이션率이 낮고 곧 弱化될 것으로 豫想될 경우에는 課稅標準을 稅法改正에 의하여 任意的·隨時的으로 調整하는 것이 合理的이다. (2) 인플레이션이 상당히 높은 水準으로 持續될 때에는 課稅標準을 指數化할 必要가 있다. 특히 우리나라에서는 減價償却과 在庫資産評價를 中心으로 하여 部分的으로 指數化하는 것이 妥當하다고 본다. (3) 高率의 慢性的인 인플레이션이 持續될 경우에는 稅法에 인플레이션 會計를 導入하거나 現行 資産再評價法을 改正 補完하는 方法이 좋을 것이다. (4) 인플레이션下에서 課稅標準을 調整하는 方案을 導入하기에 앞서 그 衝擊을 緩和하는 裝置를 마련할 必要가 있다.
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