조세회피요인의 상호작용효과와 법인의 조세회피성향에 관한 연구

Tax authorities can enhance the efficiency of tax policy by formulating scientific tax policy related to tax evasion and executing reasonable tax administration through examining closely the difference between propensities of tax evasion by corporation characteristics, factors influencing on corporations' propensities of tax evasion, and interactions of the factors. Therefore this study is to suggest data necessary to enhancing the efficiency of tax policy to tax authorities.The following is the results of study and the suggestions to themFirst, there is no difference in corporations' propensities of tax evasion whether tax investigation was made into corporations or not and whether external auditing conducted or not. Second, the better accountants understand tax law, the more they evade tax in bad use of defects of tax law. Finally, the wider tax evasion spreads to corporations and the lower confidence in government is, the more they evade tax. This phenomenon occurs frequently in the case of accountants who understand tax law better Accordingly, Tax authorities should enhance the efficiency of tax policy by formulating the flexible tax policy that consider interactions of the factors as well as the factors influencing on corporations' propensities of tax evasion and executing tax policy by corporation characteristics.