earticle

영어

This paper examines the effect of age, income level, and sex on income tax evasion using data from Busan province. Since Clotfelter(1983), the empirical analysis of taxpayer compliance has attracted increasing attention. However, despite these efforts, our understanding of tax evasion remains surprisingly limited, The fundamental difficulty in empirical work is the absence of detailed and reliable information on individual tax evasion choices. Cross-sectional multiple regression models estimated to examine the factors associated with tax evasion. Multiple regression models were also estimated with data obtained by cross-sectional observations to allow for a clearer identification of the effects of these factors. With our sample data, we are able to construct measures for different combinations of these forms of tax evasion. Our empirical model of income tax evasion alternatively uses age(AGE), total income(TI), and gender(SEX) as the regression factors. The empirical results indicate that tax evasion decreases in age, male. In this paper we provide new evidence on the persistence and robustness of tax evasion and its association with taxpayer characteristics. This study contributes to on-going debates in tax policy concerned about taxpayers` responses to tax considerations. As such, the results od this study should be of interest to the tax authority, taxpayers, and tax researchers.