조세회피요인이 조세회피성향에 미치는 영향－양도소득세를 중심으로－

This study is to analyze the factors influencing tax avoidance behavior through evaluating tax avoiding tendencies with questionnaires on the tax payer of capital gain tax, and also to provide a future perspective for further researches. With respect to difference understandings of the significance of tax avoidance factors classified by characteristics of tax payer, the following factors were used to be related with tax avoidance behavior：socio－cultural factor, tax－administrative factor, tax－system factor, tax－restriction factor, and tax－knowledge factor, tax－psychological factor, and tax－ethics factor. The results are as follows： First, the result of multiple regression analysis shows that socio－cultural factor, taxsystem factor, and tax－psychological factor have an influence on tax avoidance tendency. Second, According to the analysis on the moderating effect of sex in the effect of factors on tax avoidances, it was verified that sex moderated tax avoidances. Third, the result of logistic regression analysis shows tax－system factor, tax－restriction factor, and tax－knowledge factor have influence on tax avoidance tendency. The understanding of tax avoidance behavior is the most important factor in the tax administration and policy making. Governments and taxpayers could work together to improve the tax－paying culture in the KOREA