세무조사의 강화와 가산세율의 증가가 세무대리실무자의 의사결정에 미치는 영향 - 소규모사업자를 중심으로 -

The Korean tax administration (The National Tax Service: NTS) has traditionally used a tax audit and penalty for the under-reported taxpayers to improve tax compliance. However, the frequency of actual tax audit was not enough to reduce tax avoidance, and the penalty rate of the NTS was relatively lower than those of other OECD countries. In regard to the above, this study investigated whether (1) audit probability (low vs. high) and (2) penalty rate (40% penalty vs. 80% penalty) affect tax reporting decisions of staff accountants in Korean tax preparation firms. Because the experimental method has often found to be a useful methodology for investigating individual behavior, this study conducted a 2×2 experiment using questionnaires on the staff accountants of Korean tax preparation firms. Each subject was presented with two fictitious scenarios. For each scenario, the subjects were asked to determine how much of their clients' business income to report to the NTS when they prepare the tax returns of their clients. The results of this study suggest that the reinforcement of tax audit and the increase of penalty rate lead to improve tax compliance, respectively. However, the interaction of audit probability and penalty rate does not affect the tax compliance of the subjects. In addition, the gender and the risk preferences of the subjects have an effect on their reporting decision. This means that the reinforcement of tax audit and the increase of penalty rate may be useful for improving tax compliance in Korea.