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租稅納付에 있어서 稅務代理人의 役割에 관한 硏究 = A Study on Tax Return Preparers' Role in Tax Return
- 자료유형
- 기사
- ISSN
- 12269387
- 서명/저자
- 租稅納付에 있어서 稅務代理人의 役割에 관한 硏究 = A Study on Tax Return Preparers Role in Tax Return / 박인수 ; 이선표 저
- 발행사항
- 경기 : 용인송담대학, 2000.
- 초록/해제
- 요약 :The primary objective of this research is to examine whether certain variables, characteristics of the tax return preparers and the economic situation, are related to the decision to recommend the aggressive tax return position to clients. Based on prior research in the tax compliance area, research model is specified and hypothesized on a relationship between economic factors, attitude toward several sanctions and individual differences in character, including the decision making in the aggressive tax return position. To test these relationships, a research instrument containing hypothetical tax return decision issues is investigated on experimental sample of 141(81 CPA and 60 CTA). The findings in this research suggest that tax return preparers do not make simple normative decisions regarding the corrective of a particular tax return position. Rather, tax return preparers may consider other factors - and their effect on perceived benefits and costs for the tax return preparers or their client - when faced with ambiguous tax issues. On a prescriptive note, however, the results indicate a positive role of tax practice sanctions in deterring the aggressive tax return positions recommended by tax return preparers.
- 일반주제명
- 세무대리인 Tax Return Preparers 조세순응 Tax Compliance 적극적인 세무신고 입장 Aggressive Tax Return Positions 조세의사결정 Tax Decision
- 기타저자
- 박인수
- 기타저자
- 이선표
- 기본자료저록
- 용인송담대학 論文集 : 第3集 2000, 02
- 전자적 위치 및 접속
- 원문정보보기
- 모체레코드
- 모체정보확인
- Control Number
- yscl:28250
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