세무대리인의 의사결정에 있어서 인구통계적 요인의 영향

As the tax law is complex and professional in Korea, it is very difficult for taxpayer to perform proper tax liability by interpreting and applying relevant tax rule with individual effort. Thus, most taxpayers fail to solve taxation issue for themselves. So, it is real situation that they are declaring taxation business through tax practitioner to be the taxation specialist to be equipped with professional knowledge and experience by paying specific commission. The primary purpose of this study is to analyze empirically the vital statistical factors having on influence on the tax practitioner's decision making. Namely, it is to test whether the factors are varied by vital statistical factors as age, career and qualifying background. To accomplish these purposes We studied the relevant literatures and precedent researches by library method and survey research as empirical research method was adopted to collect and analyze the questionnaire from 186 respondents consisting of tax practitioner. Various statistical analyses were used to analyze the data obtained from 186 responses. Namely, factorial analysis, cronbach's á test, t-test, F-test of inferential statistics were adopted to test the reliability/validity for the data as well as hypothesis test. The results of this study are summarized as follows : First, it was acertained that the effect of economic factors were partially varied with tax practitioner's qualifying background, age and career. Namely, potential tax savings was partially varied with tax practitioner's age. Also, the influence that tax rate structure exerted with tax practitioner was partially varied with his career. So the hypotheses 1, 2 and 3 were partially accepted. Second, the influence that client characteristics factors exerted an tax practitioner's decision making was varied as tax practitioner's qualifying background, age. But career factor had not an moderate effect on tax practitioner's decision making. So the hypotheses 4, 5 and 6 were partially accepted. This study has several limitation such as insufficient size of subjects, simple data collection method, regardless off qualitative items. In the future studies, these limitation should be reflected in research design and the following are to be thought over : ⓐsufficient size of subjects, ⓑexperimental design as data collection method, ⓒthe comprehensive research using qualitative items as well as quantitative ones.