세무대리인의 의사결정에 영향을 미치는 요인 분석

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 factors having on influence on the tax practitioner’s decision making. And the secondary purpose is to test whether the factors are varied by vital statistical factor as qualifying background. The results of this study are summarized as follows： First, it was acertained that potential tax savings, attitude toward sanctions, tax rate structure, client importance and client offensive power except the probability of tax audit were all associated with tax practitioner’s decision making. Second, the influence that client importance exerted an tax practitioner’s decision making was varied as the qualifying background of tax practitioner. Third, the influence that most of economic and client characteristics factors exerted with tax practitioner’s decision making was significant. It means to show similiar result comparing with the one of precedent study. But the probability of tax audit was not significant, and the moderate effect of qualifying background on tax practitioner’s decision making was nearly not significant.