세법규정이 애매한 상황에서, 세무조사가능성, 세무대리인에 대한 벌금과 의뢰인의 태도가 세무대리인의 의사결정에 미치는 영향

This study investigated whether (1) audit probability, (2) tax preparer penalty, and (3) the aggressiveness of clients affect tax preparers' decision making in ambiguous situations. This study used a 2×2×2 experiment on Korean tax preparers using questionnaires. Each tax preparer was presented with four ambiguous tax scenarios. For each scenario, the subjects were asked to indicate that they would report the tax issue in the manner favorable to their clients. Based on the data analysis, the interaction of the audit probability and the penalty has an effect on tax preparers' decision making, while the aggressiveness of clients does not. In addition, the risk preferences of the subjects have impacts on their decision making. Also, the subjects of this study think the intent of tax codes more important than the audit probability, the penalty, and the aggressiveness of clients. Therefore, in this study, tax preparers make their decisions up to their own conviction of tax code and their own propensities, rather than to the sanctions of tax authority and the requests of clients.