프레이밍효과를 적용한 창업기업의 납세순응 - 적발률, 납세자 옹호성향, 위험선호성향을 중심으로 = Tax compliance of newly founded company with framing effect - detection rate, framing effect, client advocacy, risk seeking tendency -

다국어 초록 (Multilingual Abstract)

This study investigated the tax compliance applying framing effect, with the influence of detection rates, client advocacy, risk seeking tendency on the amount of income declared. Questionaires were filled in by CFA in Busan. Questionaires involve three cases (newly founded company, loss-expected company, gain-expected company). Respondents declared least in newly founded company, next loss-expected company, to gain-expected company. Respondents declared more as detection rates rose. As client advocacy increases, newly founded company and loss-expected company declare less, while gain-expected company declare more. As risk seeking tendency increases, newly founded company and loss-expected company declare less, but gain-expected company. Finally the interaction effect between client advocacy and risk seeking tendency is supported.

참고문헌 (Reference)

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