목차
[ 목 차 ]
Ⅰ. 서 론
Ⅱ. 이론적 고찰 및 선행연구
2.1 지방 분권화의 강조
2.2 납세자의 의식 변화
(1) 납세자와 과세권자의 수평적 관계 정립
(2) 지방세에 대한 납세자의 알권리와 정보공개
(3) 조세회피와 절세권인정
2.3 납세자의 과세투명성 요구
2.4 조세윤리요인
2.5 조세제도요인
2.6 조세심리요인
2.7 납세자의 세법에 대한 지식요인
2.8 사회문화요인
Ⅲ. 연구설계
3.1 연구모형
3.2 가설의 설정
3.3 변수의 선정
3.5 분석방법
Ⅳ. 실증분석 결과
4.1 조사대상들의 특성
4.2 변수들의 기술통계량
4.3 가설검정
Ⅴ. 결 론
참고문헌
Ⅰ. 서 론
Ⅱ. 이론적 고찰 및 선행연구
2.1 지방 분권화의 강조
2.2 납세자의 의식 변화
(1) 납세자와 과세권자의 수평적 관계 정립
(2) 지방세에 대한 납세자의 알권리와 정보공개
(3) 조세회피와 절세권인정
2.3 납세자의 과세투명성 요구
2.4 조세윤리요인
2.5 조세제도요인
2.6 조세심리요인
2.7 납세자의 세법에 대한 지식요인
2.8 사회문화요인
Ⅲ. 연구설계
3.1 연구모형
3.2 가설의 설정
3.3 변수의 선정
3.5 분석방법
Ⅳ. 실증분석 결과
4.1 조사대상들의 특성
4.2 변수들의 기술통계량
4.3 가설검정
Ⅴ. 결 론
참고문헌
본문내용
ndary Evasion'," The Journal of the American Taxation Association 15(1), Spring 1993, pp.72-93.
Christiansen, V., "Two Comments on Tax Evasion," Journal of Public Economics 13(3), June 1980, pp.389-393.
Clotfelter, C.T., "Tax Evasion and Tax Rates : An Analysis of Individual Returns," The Review of Economics and Statistics, August 1983, pp.363-373.
Erard, B., "Taxation with representation : An analysis of the role of tax practitioners in tax compliance," Journal of Public Economics 52(2), September 1993, pp.163-197.
Fischer, C.M., M. Wartick and M.M. Mark, "Detection Probability and Taxpayer Compliance : A Review of the Literature," Journal of Accounting Literature 11, 1992, pp.1-46.
Friedland, N., S. Maital and A. Rutenberg, "A Simulation Study of Income Tax Evasion," Journal of Public Economics, August 1978, pp.107-116.
Friedman, M and A.J. Schwartz, "Alternative Approaches to Analyzing Economic Data," Stanford Hoover Institute Working Paper in Economics, Stanford University : National Bureau of Econ Research, March 1990, pp.167-171.
Grasmick, H. and W. Scott, "Tax Evasion and Mechanisms of Social Control : A Comparison with Grand and Petty Theft," Journal of Economic Psychology, 1982, pp.213-220.
Head, J.G., L. Osberg, L. Green, A.M. Cassin and L. Panitch, Fairness in Taxation : Exploring the Principles, University of Toronto Press, 1993.
Internal Revenue Service, IRS Work Statement, Discussion of Compliance (Attachment A), 1976.
Internal Revenue Service, Income Tax Compliance Research : Net Tax Gap and Remittance Gap Estimate (Supplement to Publication 7285, Publication 1415), Washington, D.C. : U.S. Department of the Treasury, 1990.
Jackson, B.R. and S. Jones, "Salience of Tax Evasion Penalties Versus Detection Risk," Journal of the American Taxation Association, Spring 1985, pp.7-17.
and V.C. Milliron, "Tax Compliance Research : Findings, Problems, and Prospects," Journal of Accounting Literature 5, 1986, pp.125-165.
Kaplan, S. and P. Reckers, "A Study of Tax Evasion Judgments," National Tax Journal, March 1985, pp.97-102.
Lewis, A., "An Empirical Assessment of Tax Mentality," Public Finance 34(2), 1979, pp.245-257.
Long, J.E. and S.B. Caudill, "The Usage and Benefits of Paid Tax Return Preparation," National Tax Journal, March 1987, pp.35-46.
Mason, R. and L.D, Calvin, "A Study of Admitted Income Tax Evasion," Law and Society Review, Fall 1978, pp.73-89.
McBarnet, D., "Whiter than white collar crime : tax, fraud insurance and the management of stigma," The British Journal of Sociology 42(3), September 1991, pp.324-344.
Milliron, V.C., "A Behavioral Study of the Meaning and Influence of Tax Complexity," Journal of Accounting Research 23(2), Autumn 1985, pp.794-816.
Nunally, J.C., Psychometric Theory, McGraw Hill Book Co., 1967.
Schwartz, R. and S. Orleans, "On Legal Sanctions," University of Chicago Law Review, Winter 1967, pp.274-300.
Slemrod, J., "An Empirical Test for Tax Evasion," Review of Economics and Statistics, 1985, pp.232-238.
Christiansen, V., "Two Comments on Tax Evasion," Journal of Public Economics 13(3), June 1980, pp.389-393.
Clotfelter, C.T., "Tax Evasion and Tax Rates : An Analysis of Individual Returns," The Review of Economics and Statistics, August 1983, pp.363-373.
Erard, B., "Taxation with representation : An analysis of the role of tax practitioners in tax compliance," Journal of Public Economics 52(2), September 1993, pp.163-197.
Fischer, C.M., M. Wartick and M.M. Mark, "Detection Probability and Taxpayer Compliance : A Review of the Literature," Journal of Accounting Literature 11, 1992, pp.1-46.
Friedland, N., S. Maital and A. Rutenberg, "A Simulation Study of Income Tax Evasion," Journal of Public Economics, August 1978, pp.107-116.
Friedman, M and A.J. Schwartz, "Alternative Approaches to Analyzing Economic Data," Stanford Hoover Institute Working Paper in Economics, Stanford University : National Bureau of Econ Research, March 1990, pp.167-171.
Grasmick, H. and W. Scott, "Tax Evasion and Mechanisms of Social Control : A Comparison with Grand and Petty Theft," Journal of Economic Psychology, 1982, pp.213-220.
Head, J.G., L. Osberg, L. Green, A.M. Cassin and L. Panitch, Fairness in Taxation : Exploring the Principles, University of Toronto Press, 1993.
Internal Revenue Service, IRS Work Statement, Discussion of Compliance (Attachment A), 1976.
Internal Revenue Service, Income Tax Compliance Research : Net Tax Gap and Remittance Gap Estimate (Supplement to Publication 7285, Publication 1415), Washington, D.C. : U.S. Department of the Treasury, 1990.
Jackson, B.R. and S. Jones, "Salience of Tax Evasion Penalties Versus Detection Risk," Journal of the American Taxation Association, Spring 1985, pp.7-17.
and V.C. Milliron, "Tax Compliance Research : Findings, Problems, and Prospects," Journal of Accounting Literature 5, 1986, pp.125-165.
Kaplan, S. and P. Reckers, "A Study of Tax Evasion Judgments," National Tax Journal, March 1985, pp.97-102.
Lewis, A., "An Empirical Assessment of Tax Mentality," Public Finance 34(2), 1979, pp.245-257.
Long, J.E. and S.B. Caudill, "The Usage and Benefits of Paid Tax Return Preparation," National Tax Journal, March 1987, pp.35-46.
Mason, R. and L.D, Calvin, "A Study of Admitted Income Tax Evasion," Law and Society Review, Fall 1978, pp.73-89.
McBarnet, D., "Whiter than white collar crime : tax, fraud insurance and the management of stigma," The British Journal of Sociology 42(3), September 1991, pp.324-344.
Milliron, V.C., "A Behavioral Study of the Meaning and Influence of Tax Complexity," Journal of Accounting Research 23(2), Autumn 1985, pp.794-816.
Nunally, J.C., Psychometric Theory, McGraw Hill Book Co., 1967.
Schwartz, R. and S. Orleans, "On Legal Sanctions," University of Chicago Law Review, Winter 1967, pp.274-300.
Slemrod, J., "An Empirical Test for Tax Evasion," Review of Economics and Statistics, 1985, pp.232-238.
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