Abstract

This study examines the relation between voluntary disclosure level and corporate tax burden. The research hypothesis predicts a positive relation between voluntary disclosure level and corporate tax burden. Empirical studies related to voluntary disclosure level report that the increase of the voluntary disclosure level result in high－earnings management. Thus, we expect the voluntary disclosure level to be positively related with the corporate tax burden. After controlling for variables related with corporate tax burden as reported in previous studies, the regression coefficient for voluntary disclosure level shows statistically significant positive sign. This empirical result is consistent with the prediction of the research hypothesis. The findings of this study contribute to relevant literature regarding voluntary disclosure level and corporate tax burden in Korea. The results of this study are expected to present useful information to policy－making related to the tax authority.

Keywords

• Voluntary Disclosure level
• Corporate Tax Burden
• Earnings Management

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