우리나라의 상속세 회피성향에 관한 연구

The purpose of this research is to explores the impacts of above inheritance tax issues on the evasion trend of inheritance tax, identify the causes and trends of inheritance tax evasion, deduce the way to solve those issues. In order to achieve this research purpose, the general causes and trends in tax evasion were investigated through literature research. And We used questionnaire survey method as empirical research method. Questionnaire survey objects were tax specialist group (certified public accountants, tax accountants), government employees working on tax, company CEO’s and general public. 510 questionnaire papers were distributed and 305 were returned and selected, which went through statistical analysis. For statistical analysis method, SPSS 18 program was used. First, factor analysis (examining the feasibility of questionnaire) and reliability analysis (measuring the feasibility of answer data) were done to evaluate whether questionnaire data can be used as research data or not. In the cause analysis, multivariate data analysis method was used to examine the correlations and the popular Chronbach’s Alpha was used for reliability analysis. Multiple regression analysis using stepwise variable selection was done in the analyzing of correlation between demographic/social characteristic and inheritance tax evasion trend, the dependent variable. The core of this research is finding out the relation between the impact of independent variables on the parameters and the impact of the parameters on the inheritance tax evasion trend, the dependent variable. We used three-step method of Baron & Kenny (1986) to examine the parametric effect and used Sobel Test (Sobel, 1982) to examine the partial parametric effect. The summary of this research is as following. First, the inheritance tax rate, 50% at the highest, gives significant impact on the inheritance tax evasion trend. It was proved that inheritance tax rate is the variable which makes the inheritance tax burden heavier and makes the keeping of management right difficult. Also, it was proved that inheritance tax rate is the parameter giving impact on the inheritance tax evasion trend in the difficulty of management right keeping. Second, it was proved that current inheritance tax levying method, where extra 30% is charged when appraising the stocks of the largest shareholder, is giving significant impact on the inheritance tax evasion trend. This tax levying system is the variable which makes the inheritance tax burden heavier and makes the management right keeping difficult. At the same time, it was proved that this extra-charge appraisal system on the stocks of the largest shareholder is the parameter giving impact on the inheritance tax evasion trend in this induced situation. Third, at present inheritance tax is levied based on the “inherited property taxing system”. This “inherited property taxing system” levies much more inheritance tax than the “inherited property acquisition tax system”. During the investigation of inheritance tax evasion trend caused by this “inherited property taxing system”, it was proved that this “inherited property taxing system” gives significant impact on the inheritance tax evasion trend. This tax levying method is the variable which makes the burden of inheritance tax heavier and the keeping of management right difficult. At the same time, it was proved that “inherited property taxing system” is the parameter giving impact on the inheritance tax evasion trend in the induced situation.