사회심리적 특성과 세무적 특성이 개인사업자의 조세회피성향에 미치는 영향

>This study is to examine whether social-psychological characteristics influence on businessman’s propensity of tax evasion in Korea. Also It is to examine whether businessman’s propensity of tax evasion differs by taxation business characteristics and whether the influence of social-psychological characteristics on businessman’s propensity of tax evasion differs by businessman’s characteristics.The following is the results of this study.First, the ‘the impartiality of tax’ of social-psychological characteristics is found not to influence on businessman’s propensity of tax evasion statistically and significantly, but ‘the spread of tax evasion’ is found to influence on it statistically, positively, and significantly.Second, it is analyzed that ‘group using tax agent’ is stronger in propensity of tax evasion than ‘group no using tax agent’, and ‘group applying simple taxation’ stronger than ‘group applying general taxation’.Finally, in case of relationships between social-psychological characteristics and propensity of tax evasion by businessman’s characteristics, ‘the spread of tax evasion’ influences on propensity of tax evasion statistically and significantly in all group, that is to say, by education and by annual income. and there is no differences in the influence on propensity of tax evasion by group.