탈세의식의 변화와 탈세행위 = 한국, 일본, 미국을 중심으로

다국어 초록 (Multilingual Abstract)

This paper examines the tax evasion ethics data for Korea, Japan, and the Unites States of America that was gathered from 1981 to 2014 by World Values Survey. The findings are as follows:
First, all countries’ tax evasion ethics means were less than 2.0 on a scale 1.0 to 10.0. Japan ranked the highest in tax morale followed by Korea and the USA. All groups were strongly opposed to tax evasion, however, tax evasion ethics in Korea have become worse since 1999.
Second, gender comparison showed women were significantly more opposed to tax evasion in all three countries, and people tend to become more opposed to tax evasion as they get older. Especially, Korean highly-educated people with university degree were less opposed to tax evasion compared with the USA.
Third, 2005 tax audit data in Korea showed somewhat definitive evidence on the relationship between tax evasion ethics and actual tax evasion, however, 2010 tax audit data did not show robust evidence of this. Tax investigation data in Korea and Japan showed a strong relationship between tax evasion ethics and actual tax evasion. Additional statistics on countries experienced financial crisis (Italy and Spain) showed low tax morale compared to Korea, Japan and the USA.
More research is needed on the diverse tax strategy not only deterrence strategy(tax audit and tax criminal investigation) but also morale strategy to increase tax compliance

참고문헌 (Reference)

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