사업소득자의 음성·탈루소득과 소비지출항목간의 관계에 관한 비교연구 - 2000년 가구소비실태조사 자료 이용 -

The purpose of this research is to propose to be improved properly the taxation system of business income in order to realize taxation equity between business households and employee households. Thus this study applies four multi-regression models applied prior studies to estimate the business households' unreported income. It also performs under the assumption that the consumption or income function might be equal between employee households and business households.The results of this study are that the business households' unreported income comes roughly from 17 billion to 64 billion according to estimation models. And analyses on relationship between unreported income and consumer behavioral factors show that grocery cost, house expense, leisure expense, etc make a significant relation in all estimation models.These results imply that the unreported income has significant relationships with several consumer behavioral factors. Thus government could levy taxes on the ground of consumer behavior. So this study makes a suggestion that government should reform the current estimated taxation provision to realize fair taxation. In doing so, the estimated taxation system based on exterior signs of wealth could be a good model.