성실신고확인제도가 납세자와 세무대리인의 의사결정에 미치는 영향

The tax authority traditionally has used sanction to improve tax compliance. Many studies on tax reporting decisions have focused on deterrence factors on tax compliance. However, some researchers have suggested rewards could be more the effects than punishment for eliminating undesired behavior or for motivating honest tax reporting. In this regard, this study investigated whether sanction and rewards of tax prepares and tax payers affect tax reporting decision for honest tax reporting of tax payers. The results of the analysis are as follows. First of all, the penalty and reward of tax prepares and tax payers affect significantly the tax reporting decisions for honest tax reporting of tax payers. Frist, the penalty and reward of tax payers affect significantly the honest tax reporting decisions. Second, the penalty and reward of tax prepares did not affect significantly the honest tax reporting decisions. These results contribute to research about how tax prepares affect on honest tax reporting of tax payers but this study can't be generalized because sample of size is small.