중소기업 CEO의 윤리경영의식이 세제인지도, 납세태도 및 조세회피성향에 미치는 영향 = An Effect on a Tax System Recognition, Tax Payment Attitude and Tax Evasion Tendency by Ethic Management Consciousness of a Small and Medium Enterprise CEO

다국어 초록 (Multilingual Abstract)

This research intended to verify the relation between sense of ethical management of CEO managing small and medium enterprise and tax system recognition of tax payment and tax evasion propensity as well as the influential variables. The result of analysis is as follows.
First, verifying influence that ethical management norm and attitude have on the recognition of tax payment, ethical management norm and attitude significantly affect fairness of tax system and reliability of tax investigation. Further, all values of standardization route coefficient were positive(＋), suggesting that the higher ethical management norm and attitude are, the higher fairness recognition of tax system and tax reliability of investigation are.
Second, checking the influence that recognition of tax payment has on tax payment attitude, it was found that fairness of tax system significantly affects attitude of tax payment and reliability of tax investigation affects attitude of tax payment significantly. Further, all values of standardization route coefficient are positive(＋), showing that the higher fairness of tax system and reliability of tax investigation are, the more positive the attitude of tax payment is.
Third, investigating the influence that recognition of tax payment has on the propensity of tax evasion, convenience of tax system significantly affects propensity of tax evasion and reliability and propriety of tax system significantly affects tax evasion propensity. Further, all values of standardization route coefficient are positive(＋), showing that if convenience of tax system and reliability/propriety of tax system are further recognized, the propensity of tax evasion is higher.
Fourth, analyzing influence that attitude of tax payment has on propensity of tax evasion, it was found that the attitude of tax payment negatively(－) affected propensity of tax evasion. Namely, it was found that the more positive tax payment attitude, the lower propensity of tax evasion.

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