earticle

영어

The objective of this study is to examine the consciousness level of women entrepreneurs in tax payment on which the importance has not been made before in line with recent trends of increasing economic activities of women entrepreneurs. For this purpose theoretical and empirical methods are adopted. In empirical study has been implemented mainly based on the survey and simulation. For example, the consciousness level of tax payment of women entrepreneurs was shown as negative in thoes who are younger, unmarried or highly educated. But most of them were reported that they regarded tax evasion as illegal action (57%) and declared their revenue with tax authorities in right way and to the extent (60%). In conclusion, their consciousness of tax payment is generally positive.