法人의 租稅回避性向에 관한 硏究
(A)study on corporations' propensity of tax evasion
조세[租稅] 법인 조세회피 조세 CORPORATION PROPENSITY TAX EVASION 무역회계학;
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This study is to analyze the factors of corporations' propensity of tax evasion according to type of corporation in Korea, and to examine whether there are interactions among these factors. The results of this study may contribute to that the tax authorities make tax policies methodically regarding corporations' tendency of tax evasion and may help to lesson widespread tax evasion in Korea's society. Based on the previous studies of tax evasion in theories and in practice, a dependent variable is corporations' tendency of tax evasion, and independent variables are characteristics of accountant(the ethics of tax and the knowledge of tax), social and cultural characteristics(the spread of tax evasion and the credibility of government), and characteristics of tax systems(the restraint of tax evasion and the complexity of the tax law). From 10/10/2002 to 5/7/2003, the study surveyed 191 corporations registered in the Korean Chamber of Commerce and Industry. The subjects were limited to chief accountants from each corporation. With using SPSSWIN 10.0, data were analyzed. The following is the results of analyzing data. The most important factors influencing on corporations' tendency of tax evasion are the credibility of government, the knowledge of the tax law, and the spread of tax evasion. and in addition, it is shown that there are interactions among factors. These results may tell that there is a need to establish a flexible tax system which reflects the factors of tax evasion. Especially, each individual corporation may have different factors of tax evasion, so that instead of one policy for everyone, it may show that the tax authorities need to consider having individualistic tax policy to improve efficiency. The next is detailed suggestions. First, the tax authorities need to try to re-establish the credibility of government when they are making tax policies. To improve efficiencies of tax policy, tax authorities will investigate unlisted corporations, corporations that have never tax investigation, and corporations without external audits first, which may lead other corporations'accounts to pay tax faithfully. Next is that tax authorities may have to reform the tax law before accountants who have high-qualified tax knowledge evade taxes. corporations that have never tax investigation and corporations without external audits need to be educated in new reformed tax laws and the ethics of tax to enhance efficiency of tax administration. Tax authorities may lead corporations to pay tax with social restraints and policies. tax authorities should not consider whether a corporation is listed or not and whether tax investigation and external audits are done or not. Also, present lax laws needs to be simplified so that corporations without external audits may not do tax evasion. Finally, tax authorities has to educate continuously current-working accounts in contents and intentions or objectives of tax laws, who have high qualified knowledge in tax laws and low ethics in tax. With this education, these accounts may gain appropriate and adequate understanding of tax laws. This will prevent them from evading taxes when tax laws are simple or complex.