표준보수제도 도입이 세무대리인의 의사결정에 미치는 영향

This study investigates the effects of the introduction of Standard Tax Preparation Service Fee (STPF) and tax preparers’ ethics on their compliance decision. The introduction of STPF and ethicality of tax preparers are used as the independent variables, while tax compliance decision of a tax preparer is set as the dependent variable. Also, expected client satisfaction is used as the mediating variable to identify the paths of the effects of the independent variables. A quasi-experiment is conducted with Certified Tax Accountants in Korea as surrogates for tax preparers, and path analysis is used to analyze the data. The results convey three main findings. First, it is found that STPF indirectly and significantly increases tax compliance of tax preparers by enabling them to endure clients’ dissatisfaction on their decision. Second, ethics of tax preparers is found to enhance their tax compliance both directly and indirectly. Lastly, the effects of the intrdouction of STPF on tax preparers’ compliance decision is found to be greater for tax preparers with low-ethicality than those with high or medium levels of ethicality. The results generally support that the introduction of STPF will increase professional independence of tax preparers by alleviating their economic dependence on clients.