세무공무원의 의사결정에 관한 연구 - 업무감사가능성과 납세자의 조세불복능력을 중심으로 -

초록

This study analyzed the effect of probability of audit and taxpayers’(tax preparers’) ability to appeal on tax officials’ decision-making. The experimental method was used as a research method. This experiment targeted current tax officials. The hypothetical experimental task given to the subjects was set as ambiguous tax situation. The result of this study is as follows. First, when the taxpayers' ability to appeal was low compared to when the ability is high, tax officials increased the decisions to reassess(impose) VAT. Next, when the taxpayers' ability to appeal is high, with the growing probability of audit, more decisions were made to reassess(impose) VAT. On the other hand, with low probability of audit, when the ability to appeal is high compared to when it is low, tax officials did not reassess(impose) VAT. This result suggest that tax officials reflect taxpayers’ ability to appeal(quality of tax preparers) in their decision making process and when reflecting the quality of tax preparers in their decision making process, they make different decisions depending on the perceived risk of being detected afterwards through audit. These results suggest that the tax authority needs to establish appropriate audit systems for the consistent tax administration of tax officials.

키워드