個人事業者의 租稅回避性向에 관한 硏究 = (A) study on the businessman's propensity of tax evasion

다국어 초록 (Multilingual Abstract)

This study is to examine whether tax system factors and social and psychological factors influence on businessman's propensity of tax evasion in Korea. Also It is to examine whether businessman's propensity of tax evasion differs by characteristics of taxation business and whether the impact of tax system factors and social and psychological factors on it differs by businessman's characteristics
Therefore this study is to suggest data necessary to formulating scientific tax policy and executing reasonable tax administration to tax authorities.
Based on the previous studies of tax evasion in theories and in practice, a dependent variable is businessman's propensity of tax evasion, and independent variables are tax system factors(tax rates, the possibility of exposure, and the punishment of tax evasion), social and psychological factors(the spread of tax evasion and the impartiality of tax), and characteristics of taxation business(tax agent, the types of taxation, and tax investigation).
During 2004/4/3-7/30 period, the study surveyed by post 174 businessmen of 941 businessmen registered in the Korean Chamber of Commerce and Industry. data were analyzed by SPSSWIN 10.0 and EVIEW 3.1.
The following is the results of analyzing data.
First, tax rates and the punishment of tax evasion of tax system factors are found not to influence on businessman's propensity of tax evasion statistically and significantly, but the possibility of exposure is found to influence on it statistically, negatively, and significantly.
Second, the impartiality of tax of social and psychological factors is found not to influence on businessman's propensity of tax evasion statistically and significantly, but the spread of tax evasion is found to influence on it statistically, positively, and significantly.
Third, it is analyzed that group using tax agent is intenser in propensity of tax evasion than group no using tax agent, and group applying simple taxation intenser than group applying general taxation. But it is analyzed that there is no difference between group undergoing tax investigation and group no undergoing tax investigation in propensity of tax evasion.
Forth, in case of relationship between tax system factors and propensity of tax evasion by businessman's characteristics, there exist statistically significant differences in the impact of tax rates on propensity of tax evasion by age and by annual income. and there are statistically significant differences in the impact of the punishment of tax evasion on propensity of tax evasion by age and by annual income.
Finally, in case of relationship between social and psychological factors and propensity of tax evasion by businessman's characteristics, the spread of tax evasion influences on propensity of tax evasion statistically and significantly in all group, that is to say, by age, by education, by enterprise period, and by annual income. and there is no differences in the impact on propensity of tax evasion by group.
Therefore tax authorities have to enhance the efficiency of tax policy with formulating scientific tax policy considering characteristics of taxation business and businessman's characteristics as well as factors influencing on businessman's propensity of tax evasion.

목차 (Table of Contents)

• 목차 = ⅰ
• 제1장 서론 = 1
• 제1절 문제의 제기 및 연구의 목적 = 1
• 제2절 연구의 방법 및 범위 = 3
• 제2장 조세회피에 관한 이론적 배경과 선행연구 = 6
• 제1절 조세회피의 개념 = 6
• 제2절 조세회피연구의 접근방법 = 8
• 1. 순수경제학적 접근방법 = 8
• 2. 사회심리학적 접근방법 = 12
• 3. 정치경제학적 접근방법 = 15
• 제3절 조세회피에 관한 선행연구 = 17
• 1. 조세제도적 요인과 조세회피 = 17
• 2. 사회심리적 요인과 조세회피 = 22
• 3. 인구통계적 요인과 조세회피 = 26
• 제3장 연구의 설계 = 33
• 제1절 변수의 선정 및 연구모형 = 33
• 제2절 가설의 설정 = 36
• 1. 조세제도적 요인과 조세회피성향간의 관계 = 36
• 2. 사회심리적 요인과 조세회피성향간의 관계 = 38
• 3. 세무적 특성과 조세회피성향간의 관계 = 39
• 4. 개인사업자 특성에 따른 조세제도적 요인과 사회심리적 요인의 조세회피성향간의 관계 = 41
• 제3절 변수의 조작적 정의 = 44
• 1. 독립변수 = 44
• 2. 종속변수 = 47
• 제4절 자료의 수집과 분석절차 = 47
• 1. 표본의 선정과 자료의 수집 = 47
• 2. 설문의 구성 = 48
• 3. 분석절차 = 49
• 제4장 자료의 분석 및 가설의 정정 = 51
• 제1절 표본의 특성 = 51
• 제2절 신뢰도와 타당도 분석 및 상관관계분석 = 54
• 1. 신뢰도 분석 = 54
• 2. 타당도 분석 = 58
• 3. 상관관계분석 = 63
• 제3절 가설의 검정 = 64
• 1. 조세제도적 요인과 조세회피성향간의 관계에 관한 가설의 검정 = 64
• 2. 사회심리적 요인과 조세회피성향간의 관계에 관한 가설의 검정 = 66
• 3. 세무적 특성과 조세회피성향간의 관계에 관한 가설의 검정 = 68
• 4. 개인사업자 특성에 따른 조세제도적 요인과 사회심리적 요인의 조세회피성향간의 관계에 관한 가설의 검정 = 72
• 제4절 가설검정 결과의 요약 = 92
• 제5장 결론 = 95
• 제1절 연구결과의 요약 및 시사점 = 95
• 제2절 연구의 한계점과 향후 연구방향 = 99
• 참고문헌 = 101
• Abstract = 110
• 부록 = 113