본 연구는 연결납세제도의 도입이 멀지 않은 현 시점에서 도입의 필요성과 방안에 대한 실무와 학계의 조세전문가에 대한 의견조사(survey research)를 통해 연결납세제도를 도입함에 있어 정책적 판단에 유용한 시사점을 제공하는 데 목적이 있다. 설문의 내용은 연결납세제도의 기본개념에 필요성에 관한 문항, 소득통산형 연결납세제도의 도입방안에 관한 문항, 손익대체형 연결납세제도의 도입방안에 관한 문항으로 구성되었으며, 설문조사는 2003년 9월 8일부터 10월 6일까지의 기간 중에 기업회계실무자그룹, 공인회계사그룹, 세무학자그룹, 세무공무원그룹의 4개 집단을 대상으로 실시하였으며, 총 600부 배부하여 그 중 294를 회수하였다. 설문조사내용을 통계처리분석한 결과 여러 도입 반대 이유에도 불구하고 조세전문가들은 실질과세원칙의 확립과 재벌기업의 소유구조 개선 등을 위해 연결납세제도의 도입을 압도적(85.5%)으로 지지하고 있으며, 소득통산형을 선택하는 것이 우리나라 조세환경에 적합한 것으로 판단하고 있음을 알 수 있었다. 본 연구는 연결납세제도의 도입필요성에 대한 찬반의견을 전제로 소득통산형 뿐만 아니라 손익대체형까지를 포함한 바람직한 도입방안에 대한 의견을 조사하였다는 측면에서 선행연구와 차별점을 갖는다. 한편 소득통산형을 전제로 한 구체적인 도입방안에 있어서는 김광윤(2002a)의 조사내용과 일관된 내용을 포함하고 있어 두 연구의 결과를 연구방법의 차이에 유의하여 비교 고찰한다면 더욱 의미있는 시사점을 얻을 수 있을 것으로 기대한다.

The purpose of this study is to provide a proper way to introduce a consolidated tax return to the Korean corporate tax system. Under the consolidated tax return, which is not a method currently adopted in Korea, related corporate groups are allowed to file an aggregate return for a group instead of filing separate returns for individual firms. While consolidated filing enhances the principle of substance-over -form, it might be costly to implement the consolidated filing method into the current tax system due to its complexity in computation and administration. Consolidated tax system would also cause the less revenue for the tax authority as well as the higher tax benefit for larger corporations. This paper uses and questionnaire methods. Questionnaires were sent to four different expert groups : Taxpayers, public accountants, college professors and tax regulators. Questionnaire results suggests several interesting findings. Large number of experts recommended the introduction of consolidated tax system within three years. Experts regarded the substance-over-form principle and the impact of consolidated tax return on corporate governance system as the major reasons for introduction. Also agreed was the high cost of introduction and concentration of tax benefits for larger firms. Many experts recommended the new system to be a requirement for taxpayers instead of to be a choice. Eighty percent was the most agreed ownership level requirement for the consolidated filing. In addition, the study provides additional details regarding to the implementation of consolidated tax return filing system.

The purpose of this study is to provide a proper way to introduce a consolidated tax return to the Korean corporate tax system. Under the consolidated tax return, which is not a method currently adopted in Korea, related corporate groups are allowed to file an aggregate return for a group instead of filing separate returns for individual firms. While consolidated filing enhances the principle of substance-over -form, it might be costly to implement the consolidated filing method into the current tax system due to its complexity in computation and administration. Consolidated tax system would also cause the less revenue for the tax authority as well as the higher tax benefit for larger corporations. This paper uses and questionnaire methods. Questionnaires were sent to four different expert groups : Taxpayers, public accountants, college professors and tax regulators. Questionnaire results suggests several interesting findings. Large number of experts recommended the introduction of consolidated tax system within three years. Experts regarded the substance-over-form principle and the impact of consolidated tax return on corporate governance system as the major reasons for introduction. Also agreed was the high cost of introduction and concentration of tax benefits for larger firms. Many experts recommended the new system to be a requirement for taxpayers instead of to be a choice. Eighty percent was the most agreed ownership level requirement for the consolidated filing. In addition, the study provides additional details regarding to the implementation of consolidated tax return filing system.

Consolidated Tax Return, Questionnaire Methods, The Substance-over-form Principle