세무조사 선정은 조세순응을 유도하는가? - 소규모사업자의 전기세무조사에 따른 가산세를 중심으로 -

초록

Tax audits and penalties are the most typical taxation policies to ensure tax compliance. The policies are to enhance the tax compliance of taxpayers on their own initiative by imposing psychological and financial burden on them. Also, the policies will act as precautions against any possible defaults on tax payments, as well as prevent their recurrence from happening in future. Accordingly, the continuous supervision on those who have ever turned out to be evaders is crucial, particularly when repetitive tax evasion happens. In the meantime, the Korean National Tax Service has recently announced that companies whose tax reports show a significant decline in taxable income will be subject to intensive scrutiny for the justification of the cause of the decline. As a result, some studies are required on taxpayers' behavior with regard to the patterns of their tax reporting after they undergo tax audit. There exist some previous studies on the taxpayers' behavior patterns, either experimentally, or empirically. However, there still needs to be more of such research to be done and moreover, because those previous studies have failed to achieve consistency among them. The previous studies used their own methods and analyzed different set of data. Therefore, further studies are required to find whether there are any other variables that have not been considered in previous studies but could possibly affect the tax reporting patterns. This study analyzed the taxpayers' tendencies of behavior over the tax reporting, including one important variable, which has been overlooked or hardly ever been, given careful considerations in previous researches: the size of penalties. The current study is to examine how the tax audit (whether tax audit or non-tax audit) and the penalties influence the decision-making of taxpayers (tax compliance) when faced with filing their tax returns.

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