부당행위계산 부인 판단에 공정성 지각이 미치는 영향에 관한 실증연구

Abstract

ABSTRACT

An Empirical Study on a Fairness Perception that Affects the Judgment of Validity of Wrongful Calculation

Kim, Sung-Hoo

Advisor : Prof. Lee, Kye-Won, Ph. D. Department of Business Administration Graduate School of Chosun University

This study reviews the factors that affect psychological mechanism in a decision-making process regarding the validity of denying wrongful calculation of the amount of income of a domestic corporation in transactions with a related party. The factors consist of external factors including the types of wrongful calculation, specialty in taxation and in dubio pro fisco principle, and internal factors such as a fairness perception, that is a faith and an expectation toward a fair society. This study established a research model which displays the relationship of above factors, and verifies it based on an empirical approach. Following is the summary of the result of this study. First, the hypothesis 1 supposing that the types of wrongful calculation affect the judgment of validity of the calculation has been supported. Second, the result of hypothesis 2 finds the regression coefficient on a faith toward a fair society does not show statistical significance, whereas the regression coefficient on an expectation toward a fair society shows statistics significance. The hypothesis 4 on the interaction effect between a faith and an expectation toward a fair society of tax officer has been rejected. Third, the hypothesis 5 supposing that the judgment result of validity of wrongful calculation can be determined by the interaction between a fair perception of tax officer and the types of wrongful calculation is partly supported. Lastly, the result of hypothesis 6 shows that the group of tax officers and the group of private tax experts are respectively influenced by different factors to determine the validity of denying wrongful calculation. While the tax officers group gets affected by the types of wrongful calculation and the interaction effect between an expectation toward a fair society and the wrongful calculation types, the private tax experts group is influenced by the variables of the wrongful calculation types. In addition to this, it is found that the wrongful calculation types, a fair perception and the interaction effect of the variables of these two factors affect the validity judgment according to the conditions of specialty in taxation and in dubio pro fisco principle. Most of all, this study is worthwhile as it makes new attempts by developing a research model which includes a fair perception of tax officers as a variable and analyzing the object by applying an experimental research design which reflects an ecological validity. This study is also meaningful as it raises a question that the validity judgment of wrongful calculation by tax officers could be the result of a strategic choice of the officers, and verifies the question on an empirical approach. The result of this study on how the fair perception of tax officers interacts with the external environment, which refers to the types of wrongful calculation, tax specialty and in dubio pro fisco principle, and has an impact on the validity judgment of wrongful calculation focused on the psychological mechanism that works on the decision-making process of tax officers. In accordance with this the result provides a practical implication that the tax policy shall be carefully designed and operated by considering the psychological mechanism. Despite such a contribution, this study does not set a concrete model of the relationship between the tendency of in dubio pro fisco and a fair perception. In its future study, it will verify how a faith on a fair tax policy and an expectation on a fair tax policy affects the validity judgment of wrongful calculation by interacting with the conditions of in dubio pro fisco principle. It is expected that the future study needs to focus on how the group specialty has an impact on the judgment regarding the perception of tax fairness.