納稅者의 租稅回避性向에 관한 硏究 = (A) STUDY ON THE TAX AVOIDANCE OF TAXPAYER

다국어 초록 (Multilingual Abstract)

Tax avoidance in this study is defined as the reduction of tax liability by illegal or intentional purposes. Though tax avoidance is serious crime, most taxpayers don't think it is not a serious crime. When they are getting caught by tax auditor, They think they had bad luck. The purpose of this thesis is to recognize the factors affecting tax avoidance, to verify the association of tax avoidance and tax ethics, psychological burden, operating performance, income level and to test the significance of the differences of groups by tax fidelity.
Factor analysis and Cronbach a test are used to test the validity and reliability. Regression and t-test are used to analyze data.
Hypotheses to achieve research purposes are as follows;
Hypothesis 1 : Taxpayers with high tax ethics will have low tax avoidance tendency.
Hypothesis 2 : Taxpayers with high psychological burden about tax audit will have low tax avoidance tendency.
Hypothesis 3 : Taxpayers think that tax would be determined by other factors rather than income level, will have high tax avoidance tendency.
Hypothesis 4 : In the case of much easily concealed tax data, it will result high tax avoidance.
Hypothesis 5 : Taxpayers with high income level will have high tax avoidance tendency.
Hypothesis 6-1 : Groups by tax fidelity will have different tax ethics attitude.
Hypothesis 6-2 : Groups by tax fidelity will have different tax avoidance tendency.
The research findings of empirical research are as follows
Empirical research analyzed hypotheses through regression and t-test. Dependent variable as tax avoidance was measured by Index 1, and Index index). Independent variables are tax ethics, psychological burden, operating performance, concealment of tax data, and income level.
First, tax ethics variable has a significant effect on the tax avoidance. The sign of regression coefficient is negative. It can be explained high tax ethics results low tax avoidance. This result is coincide with the anticipation.
Second, psychological burden also has a positive significant effect on the tax avoidance. This result is the adverse of expected sign. It can be interpreted contrarily that taxpayers who evade much more tax have more psychological burden. The hypothesis that possible concealment of tax data will increase tax avoidance was not supported significantly. Income level has a significant effect on tax avoidance and positive sign. This result indicates higher income taxpayers tend to be more tax avoidable.
An analysis of behavioral dimension of taxpayers indicates omission of income and overstatement of expenses are occurred frequently in Korea. When they took tax audit, they lied to the tax auditor. Taxpayers have much more negative attitude about the tax avoidance than in U.S.A. In Korea taxpayers have sensitive response about tax problem. They have negative attitude to their neighbour or the same trade taxpayers. Contrary taxpayers think they pay too much taxes than other taxpayers. They complain the administrative inefficiency of tax authority. Tax ethics attitude of groups by tax fidelity have differences significantly. Groups by tax fidelity have significantly different tax avoidance tendency.

목차 (Table of Contents)

• 목차 = ⅰ
• Abstract = ⅶ
• 제1장 서론 = 1
• 제1절 연구목적 = 1
• 제2절 연구방법 및 연구범위 = 3
• 제2장 조세회피의 이론적 배경과 선행연구 = 6
• 제1절 조세회피의 본질과 영향요인 = 6
• 1. 조세회피의 본질 = 6
• 2. 조세회피에 영향을 미치는 요인 = 7
• 제2절 조세회피에 대한 선행연구의 검토 = 13
• 1. 조세회피에 관한 이론적 연구 = 13
• 2. 조세회피에 관한 실증적 연구 = 21
• 제3장 연구모형과 가설의 설정 = 30
• 제1절 연구모형 = 30
• 1. 조세회피요인에 따른 조세회피성향 = 30
• 2. 성실·불성실납세자 집단간 조세회피성향의 차이 = 32
• 제2절 가설의 설정 = 32
• 1. 조세윤리에 따른 조세회피성향 = 32
• 2. 심리적 부담감에 따른 조세회피성향 = 33
• 3. 경영수지와 조세회피성향 = 34
• 4. 과세자료노출과 조세회피성향 = 34
• 5. 소득수준과 조세회피성향 = 35
• 6. 납세자 특성별 조세윤리 및 조세회피성향의 차이 = 35
• 제3절 표본의 선정과 설문조사 = 37
• 1. 표본의 선정 = 37
• 2. 설문지 설계 및 자료처리방법 = 39
• 제4장 실증적 검정과 해석 = 40
• 제1절 자료의 분석 = 40
• 1. 집단별 기술통계 = 40
• 2. 측정변수의 타당도와 신뢰도 = 43
• 3. 변수 측정치의 지수계산 = 51
• 제2절 가설에 대한 통계적 검정과 결과의 해석 = 55
• 1. 조세회피요인에 따른 조세회피성향 = 55
• 2. 납세자 특성별 조세윤리의식과 조세회피성향 = 62
• 3. 조세회피의 행태 = 64
• 제5장 결론 = 73
• 참고문헌 = 76
• 부록 = 83