Earticle

초록

영어

This study provides some empirical evidence on the taxpayer`s characteristics for capital gain tax and their degree of tax evasion. The thesis collect the cross-sectional data from the 1995 to 1996 individual tax returns which filed by Korean Internal Revenue Service, and data was process by regression analysis to identify the degree of tax evasion associated with taxpayer characteristics. The useing variable numbers are age, sex, transfer amounts, tax rate, holding period, tax deduction, and asset kinds. Major empirical results are as follows; The year of 1995, the degree of tax evasion is higher as the case of higher transfer amounts, tax rate, no tax deduction and paddy fields of asset kinds. In 1996 of results, the degree of tax evasion is high in case of higher transfer amounts and tax rate. Other taxpayer characteristics such as age, sex, holding period are also investigated, but is not show the significant effects on tax evasion.

목차

I. 서론
  1. 문제의 제기
  2. 연구의 목적
 II. 조세회피에 대한 이론적 고찰
  1. 조세회피에 대한 정의
  2. 조세회피에 대한 선행연구
 III. 연구설계
  1. 표본선정
  2. 변수의 정의
  3. 분석방법
 IV. 분석결과 및 결과해석
  1. 변수별 기술통계량
  2. 분석결과
  3. 결과해석
 V. 요약 및 결론
 참고문헌
 Abstract

저자

• 김성민 [ Seong Min Kim | 창신대학 세무회계과 조교수 ]

참고문헌