세무대리인의 윤리적 성향과 윤리적 평가가 성실신고확인제도의 의사결정에 미치는 영향에 대한 연구

The Honest Tax Reporting System is a program in which tax accountants verify the appropriateness of income amounts on behalf of tax authorities prior to final comprehensive income tax filing, applicable to sole proprietors of a certain size. This System is beneficial to tax authorities because it increases tax revenue due to a strict verification process, but costly to the taxpayer because of tax compliance costs and costly to the tax accountants because of the legal risk of acting in behalf of tax authorities. Tax accountants may face ethical conflict and need to make ethical decisions. This paper examines the effect of the tax accountant’s ethical orientation on the Honest Tax Reporting System usage. We apply the model developed by Henderson and Kaplan (2005). The results of this study are summarized as follows. First, the tax accountant’s moral tendency has a relationship with his ethical evaluation. Second, the tax accountant’s ethical evaluation has a positive relationship with compliance to the Honest Tax Reporting System. Third, the tax accountant’s ethical evaluation plays a complete mediation role between his deontological and teleological evaluations and his compliance to the Honest Tax Reporting System. This study examines how the tax accountant’s ethical decision-making affects the Honest Tax Reporting System usage. We provide empirical evidence to improve the Honest Tax Reporting System.