Earticle

초록

영어

The purpose of this study is to contribute to a fundamental prevention of tax avoidance behaviors by individual businesses. For the purpose, this researcher surveyed factors surveyed individual business managers' disposition(type) of tax avoidance to determine factors influencing the avoidance, and proposed direction for further studies. Several hypotheses suggested here were verified to find that factors such as tax system, tax psychology, tax knowledge, social culture and the expectation of tax avoidance had effects on individual businesses' disposition of such avoidance. The multiple regression analysis made here showed that such factors as tax psychology, tax system and the expectation of tax avoidance affected the disposition of such avoidance and that the disposition was most influenced by tax system, followed by the expectation of tax avoidance and tax psychology in order. In conclusion, factors that have positive relations with tax avoidance, or tax burden and tax administration and those that have negative relations, or tax ethics and sanction are not helpful to preventing the avoidance. This is not consistent with previous results. Now behaviors of tax avoidance by individual businesses are prevailing and becoming more serious. In this sense, objective measurement devices should be developed to make possible further scientific studies about such behaviors. For the development, support by appropriate policies is needed.

목차

I. 문제제기
 II. 이론적 배경
  1. 조세회피의 의의
  2. 조세회피의 유형
 III. 선행연구에 대한 검토
 IV. 연구모형과 가설설정
  1. 연구모형의 설계
  2. 가설설정
 V. 실증분석
  1. 자료의 수집 및 분석방법
  2. 조세회피요인 및 성향 분석
  3. 가설검정
 VI. 결론
 참고문헌
 Abstract

저자

• 박상봉 [ Park, Sang-bong | 동의대학교 경영.회계학부 ]
• 윤말순 [ Yun, Mal-sun | 동의대학교 경영.회계학부 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  경영과 정보연구 [Management Information Systems review]

• 간기

  계간

• pISSN

  1598-2459

• 수록기간

  1997~2026

• 등재여부

  KCI 등재

• 십진분류

  KDC 325 DDC 658