中小企業 經營者特性에 따른 組稅回避에 관한 硏究

Abstract

The purpose of this study was to analyze the factors affecting the tax evasion and thereupon, explore the reasonable ways to prevent small & medium business managers' tax evasions and thereby, suggest some qualitative reform measures for a sound tax payment environment and an effective tax system. For this purpose, the researcher reviewed preceding studies and relevant literature as well as the data published by the administrative organizations and thereupon, set a theoretical ground and a research model. Then, the researcher set the hypotheses and therewith, tested them through an empirical research into the results of the questionnaire survey to analyze the factors affecting small & medium business managers' tax evasion. Based on the results of the study, the following suggestions are put forwards; First, since it was found that the more trustworthy the tax investigation was and the stronger the will for the transparent accounting was, the tax evasion was reduced, it is deemed necessary to enhance objectivity of the tax investigation, while checking the accounting transparency socially and urging the consumers to be aware of importance of the transparent business transactions. Second, since it was found that trustworthy and convenient tax system as well as small & medium business managers' awareness of their tax obligation affected tax payments positively, it is assumed that if small & medium business managers should perceive that the tax system is trustworthy and fair, a sound tax payment culture would be created. Accordingly, in order to keep the tax system trustworthy and fair, it is essential to operate the tax system in a scientific way in terms of taxations and tax investigation and thereby, cover the loopholes for tax corruptions and evasions fundamentally. In addition, it is also necessary to reinforce the tax base management programs and their PR conducive to small & medium business managers' trust of the tax system and fair tax payments. Third, as a result of analyzing the differences of tax payment and evasion depending on small & medium business managers' attributes, it is deemed necessary to reinforce the mechanism preventing the intentional sales omissions, because omission of the tax statements prevails as tax evasion. Lastly, in order to urge small & medium business managers to pay their taxes faithfully and prevent their tax evasions, it is essential to advance the tax system and establish a fair and transparent tax adminstration system. To this end, small & medium business managers should be induced to be aware of their tax obligation. So, tax offices and small & medium business managers are obliged to make concerted efforts continuously to establish a sound tax culture.