• 경영과정보연구
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• 제17권
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• pp.45-65
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• 2005

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.

• 한국콘텐츠학회논문지
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• 제16권9호
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• pp.22-39
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• 2016

대한민국의 통일은 막대한 비용을 필요로 하지만 통일 재원의 확보 방식에 대한 논의는 충분치 않다. 이에 본 연구는 최근 찬반논의가 집중되는 통일 재원 확보 방안인 통일세에 대한 납세자의 의사를 파악하기 위해 기획됐다. 인구통계학적 변인과 조세제도 및 통일에 대한 사전태도, 지식수준이 통일세 납부 의사에 어떠한 영향을 끼치는지 분석했다. 또한 전망이론을 적용해 통일세에 대한 찬성과 반대 입장에 따라 상이한 설득 메시지를 제공하고, 태도 변화 정도를 확인했다. 연구결과, 남성, 고연령, 고소득 집단에서 통일 및 통일세 지지도가 높게 나타났다. 또 남북통일과 통일세에 대한 관심이 높을수록, 통일과 세금 관련 지식수준이 높을수록 통일세 납부 의사가 높게 나타났다. 나아가 메시지 유형에 따른 설득효과에서는 태도 변화의 손실을 축소한 메시지가 이익을 강조한 메시지보다 효과적인 것으로 나타났다.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.187-198
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• 2020

This study investigates the determinants of the likelihood of a tax re-audit in Korea. It adopts a researcher-administered questionnaire survey method for data collection. The survey questionnaire is randomly distributed to 1,120 individuals with tax-related knowledge and experience. Using a final sample of 342 responses, we conduct a cross-sectional regression analysis to test our hypotheses. The results show that the level of tax non-compliance significantly affects the likelihood of a tax re-audit. This finding suggests that the increase in re-audits in Korea is attributable to the tendency of the tax authority to conduct a re-audit to detect taxpayers' non-compliance behavior by excessively broadening the scope of re-audits. This study also finds that the level of tax non-compliance is influenced by the perception of procedural unfairness, measured by operational inconsistency and regulatory lack of clarity. Lastly, the results reveal that the level of tax non-compliance mediates the relationship between the perception of procedural unfairness and likelihood of a tax re-audit. This finding indicates that enhancing procedural fairness could fundamentally reduce unnecessary re-audits that infringe on the rights of taxpayers, as the likelihood of a tax re-audit is not solely determined by the level of tax non-compliance but also by perceived procedural fairness.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.219-228
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• 2020

The purpose of this research is to examines the effect of the audit offer and simultaneous tax services from auditors on the firm value of clients. To test this hypothesis, we used the samples of the auditors' tax services selected from firms listed on the securities markets of Korea. We use the methodology of regression analysis. The major findings are as follows. First, TAX_SER has a positive relationship with the firm value. The knowledge and experience resulting from the offer of audit services are applied to the process of offering tax services to enhance the professionalism of audit and tax services. Second, the analysis was performed to determine if the type of tax services from auditors and the type of listed markets make any difference in the effect of TAX_SER1 on TQ; the study has revealed that only tax adjustment has a positive effect on TQ in the type of tax services. Depending on the type of listed markets, TAX_SER1 has been found to have a differential effect on the firm value. The results show that investors might decide to invest in those firms where the auditor could increase the firm value through audit and tax services.

• 정보학연구
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• 제3권1호
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• pp.9-28
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• 2000

본 연구의 목적은 세무 의사결정에서 이중적 역할을 수행하고 있는 세무대리인의 공격성에 영향을 미치는 요인을 분석하는 것이었다. 특히, 세무대리인이 의뢰인에 대해 인지하는 특성과 공격성간의 관계를 중점적으로 다루었다. 연구결과를 요약하면 첫째 의뢰인 규모는 세무대리인의 공격성과 정의 상관관계를 나타내 의뢰인의 규모가 클 경우 의뢰인의 입장을 적극적으로 옹호하는 것으로 나타났다. 둘째 세무대행수수료와 세무대리인의 공격성과는 정의 관계로 나타났다. 셋째 의뢰인과 세무대리인 간의 친밀도는 공격성에 정의 관계였으며, 넷째 의뢰인의 세무지식도 세무 대리인의 공격성에 정의 관계를 나타냈다. 다섯째 의뢰인의 공격성이 세무대리인의 공격성에 미치는 영향을 분석한 결과 의뢰인의 공격성이 커질수록 세무대리인도 공격적 업무를 수행하는 것으로 나타났다.

• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.209-217
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• 2020

Taxes are levied in almost every country, primarily to raise revenue for government expenditures. This study explores factors influencing tax compliance of small- and medium-sized enterprises (SMEs) in Vietnam. Data from 376 SMEs, who are business taxpayers, were collected through a researcher-administered questionnaire survey method. The results indicate that six groups of factors have significant impacts on tax compliance among Vietnamese SMEs. These groups include: Business characteristics (BC), Characteristics of accounting practices within organization (AP), Awareness of tax obligations (TO), Tax policy (TP), View on tax compliance (TC), and Probability of tax examination on taxpayer compliance (TE). Multivariate analysis was adopted; Cronbach's alpha coefficients were calculated, then, Exploratory Factor Analysis (EFA) was used. The findings show that, among these six factors, the most influential is Characteristics of accounting practices (AP). Thus, it is recommended that tax agencies should help SMEs improve their accounting skills and increase their knowledge by organizing training workshops and short courses on taxation. SMEs also need to have an adequate accounting system in accordance with principles and standards prescribed by the Tax Law. It is expected that this study can provide important insights and understandings to policy-makers, practitioners, academicians and other regulatory authorities in tax policy formulations.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.1175-1184
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• 2020

This research examines the personal (i.e., Machiavellianism) and situational factors (i.e., tax climate) that are believed to be psychologically salient aspects in tax compliance. To the best of our knowledge, no research has been carried out to investigate the interaction effect of the two factors. This study uses a paper-and-pencil laboratory experiment 2x2 between-subject factorial design that involved 158 participants. The results indicate that a taxpayer who has a low Machiavellianism score or who is in a high synergistic tax climate reports a higher level of income. In the high synergistic tax climate, where tax norms apply, personal ethics do not play a significant role in tax compliance decisions. Where the synergistic relationship between taxpayer and authorities is low, personal ethics play an important role, i.e., low Machiavellians report a higher reported income than high Machiavellians do. This research contributes to the literature that deviates from the traditional model of tax compliance. Taxpayers are not always rational, but they might pay tax for reasons other than financial motives (Alm, 1991, 2018), that is, personal ethics in this study. This research implies the need for policymakers to consider other approaches rather than only relying on audits and fines.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.475-480
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• 2020

Investing in the tax-benefit funds is the best way for the inexperienced investors who do not have knowledge, expertise, and the time to research the information by themselves. This study describes the benefits of tax-benefit funds in Thailand. The tax-benefit funds consist of retirement mutual funds (RMFs) and super saving funds (SSFs). There are many kinds of funds investment policies on offer. The tax-benefit funds provide the opportunity to investors, which they are able to invest a small amount and draw more benefits. They hire fund managers to manage their money. These funds are able to help investors to meet their goals. The RMFs are suitable for investors who want to have money for retirement, investing every year, and getting tax exemption. The investors who invest in RMFs are able to deduct the tax income by including other retirement funds not exceeding THB500,000.00 per year. The SSFs match for the investors who need to obtain the tax exemption and long-term investment for at least ten years. The SSFs provide the benefit to investors that they are able to deduct taxable income not more than THB200,000.00 per year. Finally, these funds are tax-except and promoted for retirement savings.

• 자원ㆍ환경경제연구
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• 제17권3호
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• pp.61-89
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• 2008

환경세를 포함한 친환경 조세정책이 경제성장에 미치는 영향에 관한 논쟁은 현재 진행형이다. 본 연구의 목적은 소득세와 노동세가 존재하는 상황에서 친환경 조세정책을 도입했을 때 그것이 경제성장에 미치는 영향을 내생적 성장모형을 통해 이론적 실증적으로 규명하는 데 있다. 본 논문은 이론적으로 크게 두 가지에 초점을 맞추고 있다. 첫째, 환경세수가 오염저감기술 개발을 위한 R&D 투자를 충분히 감당하지 못할 경우 다른 조세의 왜곡이 발생하게 되는데, 이 때 왜곡이 발생하는 조건과 왜곡의 정도를 분석하였다. 둘째, 세수 중립하에서 환경세율이 증가할수록 조세간의 상호작용으로 인해 일부 조세의 세율이 인상될 경우 환경세가 경제성장에 미치는 영향을 살펴보았다. 또한 환경세를 도입한 유럽의 14개 OECD 국가들을 대상으로 실증분석을 수행한 결과, 첫째, 환경세로 인한 다른 조세의 왜곡을 완화시키기 위해 추가적인 조세인하 정책이 필요할 경우 노동세가 소득세보다 효율적인 것으로 나타났다. 둘째, 유럽 국가들이 친환경 조세정책을 도입하는 과정에서 오히려 소득세에 대한 부담은 증가한 반면, 노동세에 대한 부담이 경감되었다는 실증적 근거는 충분하지 않은 것으로 분석되었다.

• 한국디지털정책학회:학술대회논문집
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• 한국디지털정책학회 2004년도 International Conference on Digital Policy & Management
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• pp.145-168
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• 2004

In industrialised countries, innovation is a key source of economic growth. Research is a key driver of technological innovation and involves the process of systematic investigation and/or experimentation to discover new knowledge. The Governments' industry innovation policy supports a business focus on Research and Development (R&D) through a range of programs in order to achieve these aims. The Innovation Statement (DISR 2000, 20010, launched by the Australian Prime Minister in January 2001, commits an additional $3 billion overfive years to encourage and support innovation. The Australian Government aims to build world competitive firms and strong research capability in industry to strengthen Australia's international competitiveness and increase national prosperity. It develops policies and programs to enhance investment in innovation. The Australian Government has established a number of R&D funding support programs aimed at increasing the level of R&D in Australia. The backbone of these programs is the tax concession program, which is made up of the 125 per cent R&D tax concession, the 175 per cent premium tax concession and the tax offset. Over 4000 businesses take advantage of the tax concession scheme, which costs the government around $400-million a year. This cost is expected to rise to over half a billion by 2005-06 (Commonwealth of Australia, 2003). Ensuring these resources are invested where they provide significant national economic benefits is a major policy issue. In this sense, this paper looks at the appropriateness, effectiveness and efficiency of the R&D tax concession with costs and benefits analysis.