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KoTaP:韩国企业避税,绩效和治理的数据组
Hyungjong Na1, Wonho Song2, Seungyong Han2
1Department of Accounting and Taxation, Semyung University, Jecheon-si, Republic of Korea.
Scientific data
|February 6, 2026
概括
韩国避税小组 (KoTaP) 的数据集为研究企业避税提供了一个全面的资源. 该小组数据将避税与韩国公司的业绩,治理和增长联系在一起.
科学领域:
- * 公司财务和会计
- * 计量经济学和金融数据分析
背景情况:
- *现有的关于企业避税的研究往往缺乏详细的,针对特定公司的小组数据.
- * 了解避税驱动因素和后果需要强大的数据集,反映出独特的市场结构.
研究的目的:
- * 引入韩国避税小组 (KoTaP),这是一个新的长期数据集.
- *通过提供有关韩国公司的标准化数据,促进对企业避税的研究.
- * 为了使分析能够将避税与利能力,稳定性,增长和治理联系起来.
主要方法:
- *从KOSPI和KOSDAQ上市的非金融公司 (2011-2024) 构建一个面板数据集.
- * 应用的排除标准:金融公司,非12月财政年度结束,资本减值,负税前收入.
- *使用现金有效税率,GAAP有效税率和账面税率差异来衡量避税.
主要成果:
- *最终的KoTaP数据集包括1,754家公司的12,653个公司年度观察.
- * 数据集具有标准化的变量和面板结构,以实现国际可比性.
- * KoTaP结合了韩国独特的机构特征,如集中的所有权和高的外国股权.
结论:
- * KoTaP为避税的计量经济学和机器学习研究提供了宝贵的资源.
- *数据集的设计支持分析避税对各种公司业绩指标的影响.
- * KoTaP增强了在韩国市场的特定背景下对企业行为的研究.
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