소득세율 체계와 과세표준 구간의 공평성에 대한 세무전문가집단의 인식도 연구 A Study on the Tax Professional's Recognition Level for Equity of Income Tax Rate System and Tax Bases Section
The purpose of this study is to examine the equity of income tax rate system and tax bases section for tax professional's recognition through questionnaire. To accomplish this purpose, We collected and analyzed the data from 204 respondents consisting of tax accountant, CPA and another professionals. The Results of this study are summarized as follows :First, tax professionals(58.34% of respondents) thought current income tax rate system equitable. And there was not significant difference among respondents' recognition.Second, tax professionals(65.20% of respondents) thought current cumulative income tax rate system more equitable than single income tax rate system. And there was significant difference among respondents' recognition.Third, tax professionals(58.83% of respondents) thought current 4 section cumulative income tax rate system inequitable And there was not significant difference among respondents' recognition.
The purpose of this study is to examine the equity of income tax rate system and tax bases section for tax professional's recognition through questionnaire. To accomplish this purpose, We collected and analyzed the data from 204 respondents consisting of tax accountant, CPA and another professionals. The Results of this study are summarized as follows :First, tax professionals(58.34% of respondents) thought current income tax rate system equitable. And there was not significant difference among respondents' recognition.Second, tax professionals(65.20% of respondents) thought current cumulative income tax rate system more equitable than single income tax rate system. And there was significant difference among respondents' recognition.Third, tax professionals(58.83% of respondents) thought current 4 section cumulative income tax rate system inequitable And there was not significant difference among respondents' recognition.
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