조세회피와 사회정의의 기초적 접근

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The Primary Approach on the Tax

Avoidance and Social Justice

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Abstract ···

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Abstract

The Primary Approach on the Tax Avoidance

and Social Justice

Kyung Hwan, Kim

Advisor : prof. Ki Pyung, Kim Department of Business Management

Graduate School of Business Administration, Chosun University

Nation devise several method for impose and collection of tax that is closely related with our life. But tax evasion always happen. Capitalistic economy that the private property system was developed is caused distortion of income distribution and problem of equity.

Then, why happened tax evasion? The person is corresponding with goods and services through exchange of value center. Exchange has happened because value of exchange equal to person in question. That is, center of

exchange is value. So, exchange happened between taxpayer and nation is one-way extortion. In fulfil the necessary conditions case, tax unilaterally collect. due to money payment. So, the person have a good mind to reduce or not pay a tax.

Then, why did they that meet the requirements pay a tax? Does they not pay a tax? Does they not do tax evasion? The writer attempts to find a solution in social justice aspect.

It shouldn't tax evasion because it is out of line in social justice. What is the social justice? It practice promise and contract made reasonably to social members.

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, , , · . . . (1) . .2) . . . , , , , .

2) S. A. Madeo. and L. A. Madeo, “Some Evidence on the Equity Effects of the Minimum Tax on Individual Tax Journal”, 1981, pp.457-465.

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Milliron ,

(nature of the topic) (quantitativeness of the presentation), (vulnerability of the law misuse)

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.4) 86% . Vogel .5) (3) 0 , 100% . . .

3) V. C. Milliron, “A Behavioral Study of the Meaning and Influence of Tax Complexity”,

Journal of Accounting Research, Auturnn. 1985, pp.794-816.

4) S. Long, and J. Swingen, “Tax Professionals' Perceptions of Federal Income Tax Complexity : Some Preliminary Findings”, Working Papers, Center for Tax Studies, School of Management, Syracuse University, 1985.

5) J. Vogel, “Taxation and Public Opinion in Sweden: An Interpretation of Percent Survey Data”, National Tax journal, Vol.27, No.4, December 1974, pp.499-513.

Allingham Sandmo . Yitzhaki . , (-) .6) (4) . . . Vogel 56% , 51.5% .7) , .

6) M. Jackson, and S. Jones, “salience of Tax Evasion Penalties Versus Direction Risk”,

Journal of the American Taxation Association, 1985, pp.7-17.

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. (marginal tax rate) , . 3 .9) _{, .} . . , 8) , “ ”, , 27 3 , 1993, pp.901-907.

9) A. D. Witte and D. F. Woodbury, “The Effect of Tax Laws and Tax Administration on Tax Compliance : The Case of the US Individual Income Tax”, National Tax Journal, 38, 1983, pp.133-134.

. , . , . . (2) . . . , , , , ① , , ② ③ ④ ⑤ (3) .

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12) , (self-conception) . ② . . Adams . .13) , . , . , 14) _. 12) J. Vogel, 1974, .

13) Stacy J. Adams, Inequity in Social Exchange, Advances in Experimental Social Psychology, New York, Academic Press, 1965.

90% 60% , 40% .15) . .16) .17) ③ . ‘ ’ ‘ ’ . 1988 2,000 14) ‘9·6·4’ .

15) Hiromitsu, Ishi, “International Tax Evasion and Avoidance in Japan”, Hitotsubashi Journal

of Economics 25, 1984, p.22.

16) Yankelovich, Tax Attitudes Study : Final Report, Prepared for the Internal Revenue Service, Skelly and White Inc, 1984.

17) Spicer and Lundstedt, “Understanding Tax Evasion”, Public Finance 31(2), 1972, pp.295-305.

K. E. Warneryd and B. Warlerud, “Taxes and Economic Behavior : Some Interview Data on Tax Evasion in Sweden”, Journal of Economic Psychology 2, 1982, pp.187-211. M. W. Spicer and L. A. Becker, “Fiscal Inequity and Tax Evasion : An Empirical Approach”, National Tax Journal, 33(3), 1983, pp.171-175.

.18)

④

. Song and Yarbrough

.19) . . . . .20) . 18) → → → → .

19) Yarbrough, Song and T. E. Yabrough, “Tax Ethics and Taxpayer Attitudes”, Public

Administration Review, 38, 1978, pp.442-452.

. .21) (4) 2 . . . . . . 2 . , .22) . ,

21) N. Friedland, S. Maital and A. Rutenberg, “A Simulation Study of Income Tax Evasion”,

Journal of Public Economics, 10, 1978, pp.107-115.

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24) John E. Bischel, National Report in U.S.A. (Tax Avoidance / Tax Evasion), Cahiers Vol. Lx Ⅷ a. p.333.

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Srinivasan, Yitzhaki, Christiansen, Cowell, Reinganum Wilde .

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2004, pp.61-75.

36) B. D. Jackson and V. C. Milliron, “Tax Compliance Research : Finding Problems and Prospects”, Journal of Accounting Literature, 5, 1986.

, . (1) Allingham Sandmo (1972) Allingham Sandmo .37) 2 . , , , . (risk avert) ( ),θ (p), ( )π . U E(U) ( 3-1) . E(U)=(1-p)U(W- X)+pU[W- X- (W-X)]θ θ π ( 3-1) (W- X)θ , [W- X-θ (W-X] , X . π , , , X

37) M. Allingham and A. Sandmo, “Income Tax Evasion : A Theoretical Analysis”, Journal

X θ . . (2) Srinivasan (1973) Srinivasan , . y, , y , π π T(y), λ, p( )λ A(y) ( 3-2) .

A(y)= [y-T(y)- p( )y]+(1- )[y-T(1- )y]π λ λ π λ ( 3-2)

[y-T(y)- p( )y]λ λ , [y-T(1- )y]λ

. Srinivasan Allingham Sandmo

. , . , . , . , . , . (3) Yitzhaki (1974) Allingham Sandmo .38) . Allingham Sandmo , ( 3-1) . , . , .

38) S. Yitzhaki, “Income Tax Evasion : A Theoretical Analysis”, Journal of Public Economics, 1974, pp.201-202.

. (4) Christiansen (1980) Yitzhaki , . Singh ,39) _McCaleb . Koskela . . , , .40) , , ,

39) B. Singh, “Making Honesty the Best Policy”, Journal of Economics, 2, 1973. 40) A. Lewis, The Psychology of Taxation, New York, St Martin's Press, 1982.

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Vogel(1974), Spicer Lundstedt(1976), Song Yarbrough(1978), Mason Calvin(1984) .

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. Vogel (1974) ① Vogel 1969 . 80~90% , 41%, 25.6%, 24%, 31.6% . . . Spicer Lundstedt (1976) ② 130 · .

(tax resistance), (tax evasion index) (inequity index) .

. Song Yarbrough (1978) ③ “ ” 1975 287 . , 88% . , . , 75% . , . Vogel . Mason Calvin (1984) ④ 1975 1980 , , , .42)

. (6) . , , . . . Gutmann(1977) Peters(1979) . .

Friedland Maital Rutenverg (1978) ①

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.43) 42) R. Mason and L. Calvin, “A Study of Admitted Income Tax Evasion”, Law and Society

, , , , , , , . Spicer Becker (1983) ② . 21 , 36 , . .44) Kaplan Reckers (1985) ③ 45) _{24 135} , , , , , ,

43) Friedland Maital and Rutenverg, . 44) M. W. Spicer and L. A., Becker, .

45) S. Kaplan and P. Recker, “A Study of Tax Evasion Judgement”, National Tax Journal, 1985, pp.97-102.

, , , , , , . 33 138 , , , , , , , , , , .

Alm, Jackson Mckee (1992) ④ , , . , , , . (6) . Clotefelter(1983), Witte Woodbury(1985), Young(1994) .

Clotefelter (1983) ①

1969 IRS TCMP(Taxpaper Compliance Measurement Program) . , , , , , , 4 . , , , , , , .

Witte & Woodbury (1985) ② 4 . , , , , , . , . .

. , , , . , . Young (1994) ③ 1985 1986 .46) , , , , , , , , , . , , , , . .

46) J. C. Young, “Factors Associated With Noncompliance : Evidence from the Michigan Tax Amnesty Program”, The Journal of the American Taxation Association, 16, No.2, 1994.

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(6) (2002) 700 3 .52) _, , . , , . , , . (7) (2003) .53) 5 ( , , , , ) , . , . , 52) , “ ”, , 2002. 53) · , “ ”, 18 , , 2002, pp.185-210.

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(1998) , , , , .58) (1999) ,59) ₍₂₀₀₀₎ .60)

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, Allingham & Sandmo(1972)

. . 1997. 58) , “ ”, , 1998. 59) , “ ”, , 1999. 60) , “ ”, , 2000.

. , Yitzhaki(1974) . . , Vogel(1974) . , Song Yarbrough(1978) , . . , (1990) 81 648 5 , 29 , 18 , 29 . , (1992) 167 . , (1993)

. , (1993) 15 , 25 , 40 , 30 . . . , (1994) . , . , (1997) 6 . . , (1998) 542 263 (1999) 362 1 284

78.5% . (2000) 300 (2002) (2003) , . . .

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(concept of justice) (conceptions of

justice) . . . (analytic definition) , . .62) _{“ ”} , , 61) , “ ”, , , 1991, pp.59-63.

62) Michael A. Slote, “Desert, Consent, and Justice”, Philosophy & Public Affairs, vol.2. no.4, 1973, pp.338-9.

, .63) . . , . . . . , (social virtue) .64) , . 65) 63) , “ ?”, , 581 .

64) . “Justice is the first virtue of social institutions. as truth is of systems of thought.”

65) (state of nature) , , .

(Hobbes, Leviathanm Chapter Ⅻ), , , . (Locke, Second Treatise of Government, 19).

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. , . , . . .

. (the common good) (impartiality) . Brian Barry Justice as impartiality Justice as advantage .66)

, (mutual advantage) . . , . . . , , .

. . , . , . . , , . . . . , (procedural jusice)67) . . , . 67) Ruwls. , pp.83-90.

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(the common good), . . . . , . . . . , . , .

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.68) . . . “ ” . “ ” .69) . . . . . . . . 1971 “ (A Theory of Justice)” “ ”(justice as fairness) . 68) , “ ”, , , 2007, pp.139-143. 69) , , , 2010 9 8 .

( (right) (good) (teleological ethics) ) (deintological ethics) . , . , (untilitarianism) . · “ ” .70) (social contact) . (perfectionism) (intuitionism) .71) “ ” ? , . 70) , “ ”, 「 」, 2000, p.135. 71) , “ : ”, 「 」, 26, 2005, p.80.

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72) _{“ ”(original}

position) “ ”(veil of ignorance) .

? (state of nature) . . . (just procedure) .73) (pure procedure) . , . “ ”(procedural justice) ,

“ ”(the principles of justice) . “ (fairness) “ ” “ ”

72) , “J. ”, 「 」, 22, 1984, pp.47-48. 73) Rawls, , 1971, pp.11-12.

“ ” . . , , , “ ” . . · , . (liberty) (equality) . , . 74) _“ ” ? . (preference) ? . . 74) , “ ”, 「 , 1995, pp.3-4. 」

. (first-priority good) . .75) . , , . , . . “ ”(mutually disinterested rationality)

(good) .76)

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(general conception of justice)

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-75) , , p.74. 76) Rawls, , pp.142-150.

.77) . · . . (bisic liberties) “ , , , , , , , , ”78) _, .79)

(the priority of liberty)

(special conception of justice) “ ”(principle of equal liberty)

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.80)

1 　“ ”(greatest equal liberty)

(first-priority good) . 77) Rawls, , p.62. 78) Rawls, , p.61. 79) , “J. Rawls ”, 「 」, 11, 1983, p.60. 80) Rawls, p.302.

2)

2

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”(difference principle)

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Ⅳ

? ? . ? . . . .82) . . . . . , . , .83) 82) , “ ”, 17 , p.293. 83) http://mediamatrixblog.me/40117428463.

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: The Primary Approach on the Tax Avoidance and Social Justice

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