조세회피의 정의에 대한 개념적 고찰

This study aims to carry out the following two research objectives through conceptual considerations on the definition of tax avoidance. First, in the situation where there is no consensus on the definition of tax evasion, this study intends to review the previous studies so far to confirm how the definition of tax evasion has been formed. Through this, we want to analyze whether the general agreement on the definition of tax avoidance does not exist yet because the proper definition does not exist or the proper definition exists but there is a lack of consensus on it. Second, this study suggests what problems arise when there is no general agreement on the definition of tax avoidance, and provides practical measures to improve these problems. As a result of this study, I first confirmed that there is a proper definition of tax avoidance. In addition, the current situation in which there is no general agreement on the proper definition of tax avoidance can cause major problems. As a way to remedy such problems, we have proposed a method of forming an integrated consensus on the proper definition of tax avoidance. In the field of tax avoidance research so far, the study on the conceptual consideration of tax avoidance is very insignificant, and this study is expected to provide useful implications for various stakeholders.