중소기업의 소득신고수준 결정에 관한 연구

Because reporting taxes are determined by taxpayers under the tax report system, determining income levels, or tax levels are also determined by taxpayers. In particular, because the size of the Korean underground economy is considerably larger than those of OECD nations, reporting income levels must be low. The research results are outlined below. First, the experiences of IRS investigations don't influence reporting levels. Second, low-income groups are sensitive to the income levels reported by colleagues engaging in the same business. Third, the higher income levels are, the lower are not reporting levels. Fourth, reported income levels of incorporated companies were lower than those of private companies. Fifth, the larger sales amounts are, the lower are reported income levels. Sixth, taxpayers don't increase reported income levels a little year to year. Seventh, the longer a business history is, the higher is a reported income. Lastly, according to a regression analysis between dependent variables and reported income levels, a regression model where taxpayers experienced IRS investigations reported the highest income levels was obtained. As described above, various factors influencing reported income levels were grasped in this research. This research is expected to contribute to induce faithful tax returns and to give various suggestions in establishing taxation policies by IRS.