Abstract

This research aims to empirically analyze drivers of tax avoidance done by tax practitioners, and verify whether those drivers vary according to tax practitioner's demographic characteristics.The sample was accountants and clerks in charge of tax offices countrywide. 570 questionnaires were distributed and 519 were returned. About 100 questionnaires were screened out through editing and coding process. Final size of the sample was 426. The summary and the conclusion from the study are as below. First, mutual trust is not a significant variable for tax avoidance. This finding is different from that of previous researches. The difference of sample group is believed to bring the different result. Second, publicity and education are confirmed to be a statistically significant variable for tax avoidance. Increase of publicity and education tends to decrease tax avoidance. This is no different than previous researches. This indicates that continuous publicity and education on tax liability will lessen tax avoidance. Third, establishment of electronic filing and payment system is verified to have a significant effect on tax avoidance, showing that the development of computer system decreases tax avoidance. As tax authorities establish better computer system, tax avoidance will decrease. Fourth, tax incentive program also turned out to be a significant variable for tax avoidance. Increase of tax incentive programs will decrease tax avoidance. This suggests that development of various tax incentive program will help in declining tax avoidance.

Keywords

• tax administrative factor
• tax avoidance propensity
• tax practitioner's characteristics

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