사립대학 세무담당자의 세무의사결정에 대한 연구 - 과세당국의 세무조사가능성과 사립대학의 제재여부가 미치는 영향을 중심으로 - = A Study on Tax Decision Making of Tax Accountants in Private Universities －Focusing on the Effects of the Audit Probability by Tax Authorities and the Sanctions by Private Universities on Tax Decision Making－

다국어 초록 (Multilingual Abstract)

Due to the decreasing number of the students in the private universities, the private universities are faced with the financial difficulties, and are willing to conduct various profitable projects for their financial structure improvement. Under the situation that the tax decision making in the private universities is more important and the tax authorities are willing to extend the periodic tax audit over the private universities, the effects of the audit probability by the tax authorities and the sanctions like the performance evaluation on decision－making of the tax accountants by private universities are studied and analyzed in this paper.
The within－subjects field study with the questionnaires, containing the hypothetical tax decision making task, is used. The relevant data are collected from the tax accountants working in the private universities and analyzed.
As a result, the audit probability by the tax authorities leads to decreasing the aggressive tax decision making by the tax accountants in the private universities but the effects of the audit probability on the decision－making of the tax accountants in private universities is not statistically significant. It can be interpreted that the tax penalties due from the increasing tax audit probabilities by the tax authorities do not belong directly to the burden to the tax accountants in the private universities.
On the other hand, the sanctions to the tax accountants by the private universities lead to decreasing the aggressive tax decision making and the effects of the sanctions like the performance evaluation on the decision－making of the tax accountants in private universities is statistically significant. It can be interpreted that the tax accountants are aggressively willing to evade the sanctions like the performance evaluation to them, as the incorrect tax decision making leads to the additional tax penalties to the private universities. Depending on the tax audit probabilities, the effect of the aggressive tax decision making by the sanction to the tax accountants is not statistically significant. It can be interpreted that the tax accountants, who are more conservative, compared to the tax accountants working in the profit organization, working in the private universities, as the non profit organization, are more sensitively influenced by the sanctions like the disadvantageous performance evaluation, without considering the tax audit probabilities by the tax authorities, which is precedent to the sanction.
As a result of the study, it is necessary for the top management in the private universities to consider the compensation to the tax accountants, as the sanction to the tax accountants in the private universities, as one of the internal control points, would influence the negative effect on the reasonable tax saving. The tax authorities could improve the tax audit procedure, through reviewing the internal control points like the sanctions in the private universities in the tax planning stage.

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