Earticle

초록

영어

Tax compliance raises issues relevant to a broad range of social science researchers in the disciplines of accounting, economics, sociology, and political science. Although there is no generally accepted definition of taxpayer compliance, compliance with reporting requirements means that the taxpayer files all required tax returns at the proper time and that the returns accurately report tax liability in accordance with regulations, and court decisions applicable at the time the return is filed. we chose to focus on studies that offer insight into the issues and procedures most likely to be of interest to academic researchers in designing behavioral compliance studies. The tax compliance studies can be categorized by type of research: survey, experimental, analycal, or regression modeling. Due to the amount of compliance literature, issues in measurement and validity of inferences provide numberous questions worthy of academic attention. This review has identified serious concerns with methodologies in tax compliance literature. Further, it has highlighted important differences in studies that may preclude meaningful comparisons. The review suggests the need for creative new approaches in this very important research area. Improvements in design may make future laboratory experiments more realistic and increase the varidity of the results.

목차

I. 서론
 II. 납세성실성 연구방법의 이론적 배경
  1. 납세성실성이론의 발전과정
  2. 납세성실성이론의 주요 문제
 III. 납세성실성 연구방법
  1. 분석적 연구
  2. 회귀모형
  3. 설문조사연구
  4. 실험연구
 IV. 연구방법의 비교 및 요약
  1. 연구방법의 비교
  2. 선행연구의 요약
 V. 결론
 참고문헌
 Abstract

저자

• 황윤식 [ Yun Sik Hwang | 동아대학교 경영대학 회계학과 교수 ]
• 석기준 [ Kee Joon Suck | 동명전문대학 세무회계과 조교수 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  기업경영연구 [Korean Corporation Management Review]

• 간기

  격월간

• pISSN

  1229-957X

• 수록기간

  1994~2026

• 등재여부

  KCI 등재

• 십진분류

  KDC 325 DDC 658