학위논문(석사)--Graduate School of International Studies Ajou University :국제경영학과,2020. 8
Alternative Abstract
The issue of tax evasion /avoidance has been drawing the attention of
government policymakers and researchers. Several studies have been conducted
on the severity of tax evasion, causes of corporate tax avoidance on government
revenue. This paper is taking a single direction, focusing on the management of
private companies manipulating their financial statement as a means to
evade/avoid tax putting in mind the process and parties in tax
payment(companies, independent auditors, and tax officers). A research
questionnaire survey was used to gather data from the staff of private companies,
auditing firms, and revenue services. Descriptive analysis was used in concluding
the findings revealed that yes, management of private companies manipulate the
financial statement, but do not act alone. Their auditors are also inclusive in the
manipulations and our finding showed that the tax officers could be aware but
cannot do anything to stop it. It was also revealed that the business complained
of the tax law as being too harsh on some of the business. The study
recommended among other things, a cashless economy and a mandatory
electronic receipt using a system to avoid some companies' non-full disclosure of
required information to auditors.
