외식사업자의 조세공평성인식과 조세회피성향 분석

• 영문명: A Study on the Perceptions of Tax Fairness and Tax Avoidance of Food Service Entrepreneurs
• 발행기관: 한국외식경영학회
• 저자명: 이완종(Lee Wan Jong) 유희경(Yu Hee Kyung)
• 간행물 정보: 『외식경영연구』10권 4호, 29~51쪽, 전체 23쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2007.12.31

영문 초록

The purpose of this study is to evaluate perceptions of tax fairness and tax avoidance and to confirm the relationship between the tax fairness and tax avoidance in food service industry. As tax avoidance is taxpayer's action to reduce tax burden, corporate or personal income tax avoidance becomes useful information to decision making of economy subjects as well as tax affairs authorities. The results of the study are as follows. First, food service tax payer's perception level of tax fairness is very low. The degree of horizontal fairness is only higher than the average and other tax fairness perceptions are lower than the average. This result means that they are dissatisfied with tax system and tax administration. Second, food service tax payer's intention of tax avoidance is also very low. This means that tax payers do not intend to reduce tax burden by illegal methods. Tax payers who have an experience of tax audits show higher tax avoidance intention than tax payers who have not an experience of tax audits. Lastly, according to a multiple regression analysis between dependent variable of tax avoidance intention and independent variables of eight tax fairness aspects, only two kind of tax fairness such as horizontal tax fairness and tax rule fairness are important factors to explain tax avoidance intention.

목차

ABSTRACT

Ⅰ. 서론

Ⅱ. 이론적 배경

Ⅲ. 실증연구의 설계

Ⅳ. 실중연구의 분석

Ⅴ. 결론

참고문헌

키워드

Tax fairness Tax avoidance Tax audit Food service entrepreneurs