조세윤리의식에 관한 국제간 비교

• 영문명: An International Comparative Study on the Tax Ethics -A comparison with Korean, Chinese and Japanese University Students-
• 발행기관: 대한중국학회
• 저자명: 정우성
• 간행물 정보: 『중국학(구중국어문론집)』中國學 第39輯, 267~293쪽, 전체 27쪽
• 주제분류: 인문학 > 기타인문학
• 파일형태: PDF
• 발행일자: 2011.08.31

영문 초록

This study attempted to analyze and compare the tax ethics between Korean, Chinese and Japanese university students. Data collection was conducted by the questionnaires with sixty (N=60) Korean university students, sixty Chinese university students and sixty Japanese university students. The results of the study are summarized as follows; Compared with Chinese and Japanese students, Korean students have a higher level of knowledge about tax law. However, Chinese and Japanese university students had a higher level of tax ethics. This results tell that the research hypothesis that there are differences in tax ethics between Korean, Chinese and Japanese university students was not rejected. Also this study showed that the sexual differences were not significant in Korean, Chinese and Japanese students. The additional finding of this study is that the level of tax ethics improved through the tax lecture or course. This result implies that the level of tax ethics could be affected by the education of tax law. With the findings of the study, educational implications and limitations of the study are discussed.

목차

1. 서론

2. 이론적 배경 및 가설설정

3. 연구설계

4. 분석결과와 해석

6. 결론

〈참고문헌〉

〈英文提要〉

키워드

Tax Ethics Knowledge about Tax Law Education of Tax Law Educational Implications and Limitations International Comparative Study