조세순응에 관한 국제 연구

• 영문명: The Study of Tax Compliance Internationally
• 발행기관: 실천경영학회
• 저자명: 최헌섭(Choi Heon-Seob)
• 간행물 정보: 『실천경영연구』實踐經營硏究 第2卷 第1號 (通卷 2號), 139~150쪽, 전체 12쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2007.12.30

영문 초록

  This study examines the international differences in tax compliance and relates these differences to selected determinants of tax morale. The findings of the empirical investigation of data from 47 countries during 5 years(2000-2004) indicate that tax compliance is highest in countries characterized by high economic freedom, important equity market, effective competition laws and low serious crime rate. It shows that a powerful deterrent to tax evasion is the creation of a tax morale or climate where citizens are guaranteed economic rights, and safe lives. Where individuals can exercise their economic rights in terms of economic freedom, important equity market and effective competition laws, in a safe environment that improves their quality of life, they are more prone to view tax compliance as less of a burden and more of a citizenship duty. Moral considerations are highest where the tax morale is high.

목차

Ⅰ. 서론
Ⅱ. 연구동향
Ⅲ. 연구설계
Ⅳ. 검증결과
Ⅴ. 결론
참고문헌
Abstract

키워드

조세순응 조세윤리 효율적경쟁 조세문화 억제이론 tax compliance tax morale deterrence theory effective competition tax culture