租稅納付에 있어서 公認會計士의 決定過程에 관한 硏究

이양현,이선표 중앙대학교 산업경영연구소 1999 산업경영연구 Vol.8 No.2

납세자의 세무신고를 대리함에 있어서 공인회계사들은 여러 가지 요인들을 고려하지만 그 중에서 중대한 영향을 미치는 요인이 무엇인지 파악하고, 그것을 이용하여 공인회계사의 세무신고대리에 있어 정책적 방안을 제시하는 것이 본 연구의 목적이다. 실증분석 결과에 의하면, 경제적 요인은 적극적인 세무신고 입장을 권고하는 공인회계사의 의사결정에 영향을 미치는 것으로 나타났다. 즉, 잠재적인 조세절감액이 많고, 세무조사의 가능성이 낮고 그리고 고객의 중요성이 크면 공인회계사는 고객에게 적극적인 세무신고 입장을 권고하는 의사결정을 하는 것으로 나타났다. 특히 잠재적인 조세절감액은 다른 경제적 요인들보다 더 중요하게 공인회계사의 의사결정에 영향을 미치는 것으로 나타났다. 한편 적극적인 세무신고 입장을 권고하는 공인회계사의 의사결정에 있어서 성격차이는 영향을 미치지는 않는 것으로 나타났다. 그리고 제재를 인지한 공인회계사일수록 적극적인 세무신고 입장을 권고하지 않는다는 것으로 나타났다. 본 연구의 결과를 종합하여 보면, 공인회계사는 고객에게 적극적인 세무신고 입장을 권고함에 있어서 단지 규범적인 결정은 하지 않고 고객인 납세자의 입장에 서서 여러 가지 요인들을 고려하여 세무신고에 관한 결정을 한다는 것을 알 수 있다. 한편으로 공인회계사는 적극적인 세무신고 입장을 권고하는 결정을 함에 있어서 조세실무과정에서 나타날 수 있는 제재를 고려하여 결정을 하기 때문에 과세당국의 입장에서는 제재를 어떻게 효율적으로 운영하느냐에 따라 공인회계사의 세무대리방향을 다르게 할 수 있을 것이다. The primary objective of this research is to examine whether certain variables. characteristics of the CPAs and the economic situation. are related to the decision to recommend the aggressive tax return position to clients. Based on prior research in the tax compliance area. research model is specified and hypothesized on relationships among economic factors. attitude toward several sanctions. and individual differences in character. including the decision making in the aggressive tax return position. To test these relationships. a research instrument containing hypothetical tax return decision issues is investigated on experimental samples of 81 CPAs. The findings on this research suggest that CPAs do not make simple normative decisions regarding the correction of a particular tax return position. Rather. CAPs may consider other factors - and their effects on perceived benefits and costs for the CPAs or their clients - when faced with ambiguous tax issues. On a prescriptive note, however, the results of the study indicate a positive role for tax practice sanctions in deterring the aggressive tax return positions recommended by CPAs.

[시인론] 죽음ㆍ생명ㆍ유희의 시학

이양현 시와세계 2003 시와세계 Vol.- No.3

조세순응성향과 조세회피행위에 관한 연구 : 봉급생활자와 자영업자를 중심으로 Focus on salaried employees and self-employed business people

李良玄,崔林洙 중앙대학교 산업경영연구소 1997 산업경영연구 Vol.6 No.1

The purpose of this study was to analyze factors influencing taxpayers'propensity to comply tax and tax evasion behavior, and to test if taxpayers' propensity to comply tax influences taxpayers' tax evasion behavior as a mediating variable. Pearson Correlation Analysis showed that almost tax ethical variable and taxpayer knowledge variable were significantly and positively related to tax propensity to comply tax, but on the contrary almost tax institutional variable and socio-cultural variable were significantly and negatively related to tax propensity to comply tax. Multiple Regression Analyses revealed that almost tax ethical variable and taxpayer knowledge variable emerged as significant positive predictors for propensity to comply tax, however almost tax institutional variable and socio-cultural variable were significant negative ones for propensity to comply tax. Logistic Regression Analyses showed almost tax ethical variable, tax psychological variable and propensity to comply tax variable to be significant negative predictors of taxpayer' tax evasion behavior, but almost tax institutional variable and taxpayer knowledge variable to be significant positive predictors of taxpayers' tax evasion behavior. And Logistic Regression Analyses also revealed that propensity to comply tax variable acted as a mediator variable between tax ethical variable, tax institutional variable, tax psychological variable, taxpayer knowledge variable, and socio-cultural variable and taxpayers' tax evasion behavior.

이수명 시집 『고양이 비디오를 보는 고양이』, 유홍준 시집 『喪家집에 모인 구두들』, 길들이는 힘에 저항하는 부정적 지성

이양현(서평자) 시와세계 2004 시와세계 Vol.- No.7

기업특성별 명시적 조세와 내재적 조세에 관한 연구

이양현,김지범 대한경영학회 2003 大韓經營學會誌 Vol.16 No.2

This study performs empirical analysis on explicit tax and implicit tax by firm characteristics. As a result of analysis on explicit tax, firms increasing investment in plant and equipment and investments of research and development defray low effective tax rate. According to research on implicit tax, we cannot find an evidence that firms increasing investment in plant and equipment are burdened with implicit tax. However, firms increasing investments of research and development have charged implicit tax. As a result, firms increasing investment of research and development are burdened with a low explicit tax and bear implicit tax. While firms increasing investment in plant and equipment are burdened with a low explicit tax, but do not pay implicit tax. It seems to imply that firms increasing investment of research and development are benefited from effect of reduction and exemption as well as that of tax incentive, but firms investing in plant and equipment are benefited from the former not the latter.

중소기업의 성장단계 판별모형에 관한 연구

이양현 ( Yang Hyun Lee ),심상규 ( Sang Gyoo Shim ) 한국중소기업학회 2007 中小企業硏究 Vol.29 No.2

우리나라 기업의 조세혜택과 내재적 조세에 관한 실증적 연구

이양현,김지범,윤지환 중앙대학교 산업경영연구소 2000 산업경영연구 Vol.9 No.1

본 연구는 Scholes & Wolfson(1992) 의 「Taxes and Business Sstrategy」에서 효율적으로 세무계획을 하려면 투자와 자금조달결정에 있어서 외형적 조세(Explicit Tax)뿐만 아니라 내재적 조세(Implicit Tax)와 같은 간접적인 세금의 효과도 고려해야 한다는데 착안하여 우리 나라 기업소득에 대한 내재적 조세를 이론적으로 분석하고, 실증적으로 검증하였다. 그리고 내재적 조세의 발생에 가장 큰 영향을 미치는 원인변수인 조세혜택에 기업특성변수가 미치는 영향을 분석하였다. 분석결과 조세혜택기업(租稅惠澤企業)과 조세비혜택기업(租稅非惠澤企業) 사이에 부채비율, 수출비율, 자본집약도입비율, 이익증가율 등은 유의적인 차이가 있었지만, 기업규모, 연구개발비율은 유의적인 차이를 보이지 않았다. 또한 기업에 대한 조세혜택의 증가가 세전자기자본수익률의 감소를 가져올 것이라는 내재적 조세가설(內在的 租稅假說)을 실증분석한 결과 표본기간에 걸쳐 표본전체기업을 대상으로 한 분석에서는 독립변수인 세전자기자본조세혜택비율(稅前自己資本租稅惠澤比率)과 종속변수인 세전자기자본수익율(稅前自己資本收益率) 간에는 유의적인 음(-)의 상관관계가 나타나 내재적 조세가 존재하는 것으로 나타났다. Previous horizontal equity studies have measured the variation in explicit taxes only, when both implicit and explicit taxes are considered, apparent horizontal in equity disappear and all that remains is variation due to market imperfection. Researchers have long known of suspected that omitting implicit taxes is a problem in the examining of horizontal equity on the total tax burden. Scholes and Wolfson's(1992) definition of implicit taxes and the advent of experimental markets research provide opportunities to demonstrate the effects of implicit taxes on the measurement of horizontal equity. The concept of implicit tax is based on perfectly competitive market at equilibrium. So the after-tax returns of all investments are equal after adjusting for risk. The empirical test was complied to these two sub samples. tax-advantaged firms and tax-disadvantaged firms. The result of study provides an empirical evidence that there exists a significant inverse relation between pre-tax return and tax subsidy among only tax-disadvantaged firms listed on the korean stock market. Results of previous empirical studies are consistent with the predictions of implicit tax by hypothesis and are statistically significant inverse relation between tax subsidy(PTTSE) and pre-tax return(PTROE), but the empirical relation is weaker than predicted for a pertectly competitive and frictionless market, which is due to presence of market frictions or systematic measurement error. There finding should allow policy makers to enact more effective legislation and enable researchers to construct experiments that have greater power and more internal validity.

영역성 뇌경색에서의 아가트로반의 치료 효과 및 안전성

이양현,송인욱,김태원,조현지,박정욱,이광수 대한신경집중치료학회 2016 대한신경집중치료학회지 Vol.9 No.2

Background: Therapeutic efficacy of argatroban is globally not known yet because few clinical studies in acute ischemic stroke are reported and the sample sizes of these studies is small. The aim of this study is to demonstrate an efficacy and safety in patients with cerebral territory infarction who received argatroban within 48 hours from symptom onset. Methods: This study included patients with acute cerebral territory infarction within 48 hours after stroke onset. All subjects were divided into 2 groups: those receiving argatroban on admission (argatroban group), and those receiving aspirin only (control group). We estimated the subjects’ neurologic deficits and functional outcomes by using National Institute of Health Stroke Scale (NIHSS) and modified Rankin scale (MRS) prior to argatroban infusion and aspirin administration, on first day and 10th day after initiation of the therapy. Results: In comparison to the aspirin group, the argatroban group showed significant improvement of NIHSS and MRS among before treatment, first day and 10th day after treatment. There was a significant difference of NIHSS and MRS between the argatroban group and the control group at 10th day after initiation of the therapy, which proved superiority of the argatroban group with cerebral territory infarction within 48 hours after stroke onset. Conclusions: The present study suggests that argatroban has added benefit in early neurological outcomes after acute cerebral territory infarction and provides safe anticoagulation in acute cerebral territory infarction.

實證的 分析을 통한 相續課稅制度의 問題點에 관한 硏究

李良玄,金正鈺 중앙대학교 산업경영연구소 1995 산업경영연구 Vol.4 No.1

지역별 납세요인 인지도에 관한 연구

李良玄,崔林洙 중앙대학교 산업경영연구소 2001 산업경영연구 Vol.10 No.1

To analyze taxpayers’perceptions regarding tax payment factors among regions, this study examines factors influencing taxpayers’tax evasion. such as, tax ethical, tax institutional, tax psychological, knowledge, and socio-cultural factors. Then, the following hypotheses are tested: (1) the characteristics of provinces(COP), (2) the characteristics of rural and urban communities(CRU), and (3) the correlation between COP and CRU have relations to taxpayers’perceptions regarding tax payment factors. A simple factorial analysis of variance(ANOVA) shows that there is no difference among regions regarding tax ethical factor. But there are significant differences in tax institutional factor among COP, in tax psychological factor among the correlation between COP and CRU, in knowledge factor among CRU, and in socio-cultural factor among COP at the level of 0.01, 0.05, 0.01, and 0.01, respectively. And the analysis shows that the taxpayers of Kyeongsang-Do in tax institutional factor, urban community in knowledge factor, and Kyeongsang-Do in socio-cultural factor, respectively, have more negative attitudes than any other related region(s). The result, however, shows that there is no great difference among regions regarding tax payment factors. Further, this result is more obvious in CRU than in COP. Accordingly, we can conclude that regionalism has existed though, taxpayers have the homogeneous perceptions regardless of regions.