조세회피기회, 윤리환경, 납세도의가 조세회피에 미치는 영향

Korea national tax system has been characterized as a voluntary reporting system and the costs of noncompliance with national tax laws are recognized as sizable. And it is known that tax evasion is high on some kinds of businesses and tax resources than others. Previous research has found that the tax evasion occurs to a greater extent when the opportunity to evade is high. The importance of opportunity is grounded in economic model(agency theory). Under the economic model, opportunity to evade(agency variable) is a proxy for the probability of detection. Consistent with the economic model, evasion is positively associated with opportunity. But since Noreen(1988) insisted that economic model provides only a partial understanding and ethical beliefs play a role, researchers have included ethical variables to explain tax evasion behaviors. According the research trends, this study analyzed tax evasion behaviors using agency variable and ethical variables(ethical environments and individual ethical belief in the context of tax compliance). Recent research has found that high opportunity taxpayers, who are able to personally benefit from tax evasion judge tax evasion as less unethical than low opportunity taxpayers. This means taxpayer's individual ethical belief is influenced with agency variable. Considering the study's result and possible ethical environments' influence on individual ethical belief, this study also analyzed mediating variable effects of individual ethical belief. The results of this study are as follows. Agency variable, ethical environments, and individual ethical belief has direct effects on the noncompliance of taxpayers and mediating variable effects of individual ethical belief are partially evident. The result of this study has implications on the tax policy of the governments and expect to contribute future studies analyzing tax evasion behaviors.