earticle

영어

This study was conducted for making empirical analysis of the importance of the determinants of taxation representation service fees. In order to attain the objective of this study, we reviewed related theories and previous researches through literature review, and empirical study was conducted through a questionnaire survey. The results of this study are summarized as follows. First, in the results of testing difference between the two groups on the priority of the determinants of bookkeeping fee, although not statistically significant, tax practitioners’ priority among the determinants of bookkeeping fee was high in order of sales, company type, client’s business category, and the number of employees, and clients’ priority was high in order of sales, peaceful settlement in tax audit, expectation to lower the possibility of tax audit, and satisfaction with tax services. According to the results of rank analysis, both groups gave the first rank to sales in the determination of bookkeeping fee. In both groups, the least important factor (19th rank) was tax practitioner’s organization type, which was found not considered much in the determination of bookkeeping fee. Second, tax practitioners’ priority among the determinants of tax adjustment fee was high in order of sales, cost accounting, satisfaction with tax services and tax practitioner’s reputation, but clients’ priority was high in order of sales, satisfaction with tax services, tax practitioner’s reputation, and cost accounting. Third, for both tax practitioners and clients, priority among the determinants of appeal fee was high in order of the amount of tax reduction by the appeal, the amount of appeal, tax practitioner’s reputation, and bargaining power, showing no difference between the two groups. Fourth, in case of the determinants of tax advice fee, tax practitioners gave the first rank to sales and the second to the amount of tax saving, but clients gave the first rank to the amount of tax saving and the second to sales. In both groups, the third rank was satisfaction with tax services, and the fourth was tax practitioner’s reputation and bargaining power. Keyword : taxation service fees, determinants of taxation representation service fees, tax practitioners and clients

한국어

본 연구는 세무대리인과 의뢰인간의 세무보수 계약을 체결 시 세무 보수결정요인들에 대하여 두 집단 간의 중요도 순위를 실증적으로 분석함으로써 합리적인 세무보수 결정에 유용한 정보를 제공함을 목적으로 수행되었다. 세무보수는 기장보수, 세무조정료, 불복청구 보수, 세무자문료 등 4종류로 구분하여 분석하였다. 본 연구결과를 요약하면 다음과 같다. 첫째, 세무대리인과 의뢰인의 세무보수 결정요인에 대한 순위 분석에 대한 가설검증 결과 세무대리인은 매출액 등 투입자원 관련요인을 상위 순위로 인식하였으나, 의뢰인은 세 부담 최소화 요인과 세무서비스 만족도 요인과 세무대리인의 명성 요인을 상위순위로 인식하여 두 집단 간 순위가 다르게 나타났다. 둘째, 세무조정료 결정요인에 대한 순위는 세무대리인은 1위 매출액, 2위 원가계산, 3위 세무서비스 만족도, 4위 세무대리인의 명성 순이었으나, 의뢰인은 1위 매출액, 2위 세무서비스 만족도, 3위 세무대리인의 명성, 4위 원가계산여부 등으로 나타나 두 집단 간의 순위는 다르게 나타났다. 셋째, 불복청구 결정요인에 대한 순위는 두 집단 모두 1위 불복청구 감세액, 2위 불복청구액, 3위 세무대리인의 명성 및 협상력, 4위에 서비스만족도로 나타나 두 집단 간에 차이가 나지 않았다. 넷째, 세무자문료의 경우는 세무대리인은 매출액이 1순위, 수임 시 절세액이 2순위였으나 의뢰인은 1순위 절세액, 2순위 매출액으로 두 집단 간 순위가 뒤바뀌어 차이가 났다. 집단 모두 3위는 세무서비스 만족도, 4위 세무대리인의 명성 및 협상력으로 나타났다.