earticle

영어

This study provides some empirical evidence on the taxpayer`s characteristics for capital gain tax and their degree of tax evasion. The thesis collect the cross-sectional data from the 1995 to 1996 individual tax returns which filed by Korean Internal Revenue Service, and data was process by regression analysis to identify the degree of tax evasion associated with taxpayer characteristics. The useing variable numbers are age, sex, transfer amounts, tax rate, holding period, tax deduction, and asset kinds. Major empirical results are as follows; The year of 1995, the degree of tax evasion is higher as the case of higher transfer amounts, tax rate, no tax deduction and paddy fields of asset kinds. In 1996 of results, the degree of tax evasion is high in case of higher transfer amounts and tax rate. Other taxpayer characteristics such as age, sex, holding period are also investigated, but is not show the significant effects on tax evasion.