납세협력비용, 조세회피 및 조세공평성 간의 관계

The purpose of this study is to verify whether there is a significant difference in tax avoidance and tax fairness based on corporate characteristics, and analyze the influence of tax compliance cost on tax avoidance and the influence of tax avoidance on tax fairness. Corporate characteristics were used as the exogenous variable in the analysis that employed a questionnaire survey of companies located in Changwon; the survey yielded 213 questionnaires completed and returned by respondents. A statistical analysis of those questionnaires was conducted using the Korean SPSSWIN 21.0. The results of this study can be summarized as follows:First, business type, asset size, and years in business showed no significantdifference in tax avoidance. Second, business type showed a significant difference in tax fairness. Third, internal costs had a significant positive (+) effect on tax avoidance. Fourth, tax avoidance had a significant negative (-) effect on tax fairness. This study contributes by empirically analyzing the effects of tax compliance costs on tax avoidance and tax fairness. In addition, a taxpayer’s perception of tax avoidance and tax fairness, according to corporate characteristics, will be used as important data when the tax law is revised. This study directly shows that the inclination to avoid tax can be curtailed through the reduction of internal tax compliance costs.