The Influence of Traits of Tax Practitioner on Tax Professional's Aggressiveness

납세의뢰인의 특성이 세무대리인의 공격성에 미치는 영향

  • 채규학 (홍익대학교 경영대학 경영학과) ;
  • 신현대 (호서전산전문대학 정보비서과)
  • Published : 2000.03.01


This study aims determinants of tax professional's aggressiveness which perform duplicated role in tax decision-making. Especially, I would explain correlation between cognitive trait of tax practitioner and tax professional's aggressiveness. Final results of this study is following; First, positive correlation between tax practitioner size and tax professional's aggresiveness is significant. Second, correlation among tax substitution fee, friendship between practitioner and professional, knowledge about tax of practitioner, tax professional's aggressiveness is positively significant. Third, influence of tax practitioner's aggresiveness on tax professional's aggressive is positively significant.