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<p>This study introduces the Korean Tax Avoidance Panel (KoTaP), a long-term panel dataset of non-financial firms listed on KOSPI and KOSDAQ between 2011 and 2024. After excluding financial firms, firms with non-December fiscal year ends, capital impairment, and negative pre-tax income, the final dataset consists of 12,653 firm-year observations from 1,754 firms. KoTaP is designed to treat corporate tax avoidance as a predictor variable and link it to multiple domains, profitability, stability, growth, and governance. Tax avoidance itself is measured using complementary indicators—cash effective tax rate, GAAP effective tax rate, and book–tax difference measures—with adjustments to ensure interpretability. A key strength of KoTaP is its standardized firm-year panel structure with standardized variables and its consistency with international literature on the distribution and correlation of core indicators. At the same time, it reflects distinctive institutional features of Korean firms, such as concentrated ownership, high foreign shareholding, and elevated liquidity ratios, providing both international comparability and contextual uniqueness. KoTaP enables applications in econometric and machine-learning applications, including explainable methods.</p>

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KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2026年2月6日

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  • Hyungjong Na,
  • Wonho Song,
  • Seungyong Han,
  • Donghyeon Jo,
  • Sejin Myung,
  • Hyungjoon Kim

摘要

This study introduces the Korean Tax Avoidance Panel (KoTaP), a long-term panel dataset of non-financial firms listed on KOSPI and KOSDAQ between 2011 and 2024. After excluding financial firms, firms with non-December fiscal year ends, capital impairment, and negative pre-tax income, the final dataset consists of 12,653 firm-year observations from 1,754 firms. KoTaP is designed to treat corporate tax avoidance as a predictor variable and link it to multiple domains, profitability, stability, growth, and governance. Tax avoidance itself is measured using complementary indicators—cash effective tax rate, GAAP effective tax rate, and book–tax difference measures—with adjustments to ensure interpretability. A key strength of KoTaP is its standardized firm-year panel structure with standardized variables and its consistency with international literature on the distribution and correlation of core indicators. At the same time, it reflects distinctive institutional features of Korean firms, such as concentrated ownership, high foreign shareholding, and elevated liquidity ratios, providing both international comparability and contextual uniqueness. KoTaP enables applications in econometric and machine-learning applications, including explainable methods.