ScholarWorks@경상국립대학교

초록

This study aims to examine the relationship between tax planning and corporate value in IT companies. This study measures tax planning appropriate for the Scholes-Wolfson paradigm (hereafter SW paradigm) according to Schwab et al. (2019) and Kim & Ma (2021). As a result of this study, tax planning in IT companies has a positive effect on corporate value. There are various reasons why IT companies should focus on research and development, with continuous innovation playing a crucial role in the success and growth of a company. Research and development have become essential for IT companies, not a choice. Therefore, the results of this study imply that effective tax planning positively affects essential research and development in IT companies. Moreover, effective tax planning in IT companies can contribute to forming optimistic future forecasts in the capital market. Additionally, the effect of tax planning in IT companies is significant in manufacturing industries with extensive research and development scales.

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