조세 회피 결정 요인에 관한 연구: 사회적 추론을 중심으로

The purpose of this study was to examine the determinants of tax avoidance with emphasis on the role of social inference. Total of 1281 participants' data was gathered and analyzed with hierarchical regression model using variables such as demographical information, knowledge level, past experience(s) of tax avoidance, social inference, and etc. The results suggest that inference within in-group, perceived equity, tax ethics, attitude of tax organization, perceived necessity, majority inference, subjective knowledge, and sex were crucial factors when it comes to tax avoidance. Specifically, both of ‘majority inference’ that many people are doing the tax avoidance and ‘similarity inference’ that how the tax evaders are similar to them influenced the tax avoidance under categories of social inference. In more detail, the social inference that ‘similar people are doing the tax avoidance’ was found to be significant factor that explained the phenomenon of tax avoidance more than any other factors that had investigated in the previous studies. Moreover, these social inferences showed different scores depending on participants' subjective knowledge and tax ethics. This suggests that what determines the tax avoidance does not lie in the individual aspects as demographics, or tax ethics but in the social aspects that inference of other people and the society plays important role.