회계담당자 특성 및 사회문화적 특성의 법인세회피성향과의 관계

The purpose of this study is to contribute to tax authorities‘ establishing tax fairness and tax justice. In order to establish tax fairness and tax justice, they should prevent korean corporations from evading corporation tax illegally and solve a honest taxpayer's 'a damage feeling' in consideration of the factors having an influence upon the propensity of tax evasion of korean corporations when they formulate tax policies or execute tax administration. Accordingly, this study makes a selection of accountant characteristics, the knowledge of tax law and the ethics of tax, and social-cultural characteristics, the reliance of government and the spread of tax evasion, of various tax evasion factors examined in preceding studies for the sake of examining closely factors having an influence upon the propensity of tax evasion of korean corporations. And then it is examined weather these two characteristics have an influence upon the corporations' propensity of tax evasion . The results from this study shows that the knowledge of tax law, the reliance of government, and the spread of tax evasion have a statistically significant influence upon corporations' propensity tax evasion and there are interactions among these factors.