• Management & Information Systems Review
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• v.17
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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.

• The Journal of the Korea Contents Association
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• v.11 no.3
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• pp.368-376
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• 2011

This study has undertaken for the analysis of the level of recognition on the Transfer Income Tax. The statistical analysis through the questionnaire is made to find out the issues on the equitableness of Transfer Income Tax first with the level of equitableness of the Transfer Income Tax structure and appropriateness of the degree of different tax rate applied under the Transfer Income Tax, level of equitableness of the Transfer Income Tax structure and intent for avoidance of payment under the present tax policies, level of recognition for administrative disposition on those avoiding diligent payment of taxes, and it analyzed the relationship between the levels of understanding of the structure of the Transfer Income Tax and the level of complexity of the structure of the Transfer Income Tax in order to analyze if it has negative impact on the level of understanding for the structure of the Transfer Income Tax. On the basis of the above analysis result, as the improvement plan on the Transfer Income Tax system, following has been presented; enhancement of equitableness of tax rate structure under the Transfer Income Tax for improving the equitableness of tax burden, establishment of regulations to strengthen the appropriate tax investigation for prevention of diligent tax payment avoidance, relaxation of complication of the structure under the Transfer Income Tax.