소아(小兒)의 한약 복용 순응도와 영향 요인

이선행,장규태,Lee, Sun-Haeng,Chang, Gyu-Tae 대한한방소아과학회 2010 대한한방소아과학회지 Vol.24 No.3

Objectives: Compliance of herbal medicine is extremely important in Korean oriental medicine, since herbal medicine is main approach to the most of outpatients in Korean pediatrics. The more compliant to the medication, the more effective care is given to children. Thus, we conducted this research to evaluate the compliance of herbal medicine, and factors associated with compliance in children. Methods: 61 children (men 28, women 33) were participated who visited the Korean Oriental Medicine Department in university hospital for two weeks. We used Morisky's self-reported questionnaire which is consisted of four questions. Also, we checked medical records and researched respondent to acquire more factors. We defined as a "full compliant" if answers were 'No' to all of the questions. We analyzed the compliance and associated factors with Pearson's $x^2$-test and Fisher's exact test, and Spearman correlation coefficient. Compliance and associated factors were analyzed with linear regression. Results: Compliance of herbal medicine was not related to respondent, and 34 children (55.7%) were non-compliant. The best compliant type of herbal medicine was granule medication (p=0.046). However, there was no relationship between compliance and age, sex, sibling, purpose of medication, period of disease, frequency of medication, and medication duration. The age, frequency of medication, medication duration, and purpose of medications(period of disease) had correlation(p<0.01). Also, older children tended to forget to take herbal medicine(p=0.004). Conclusions: Over an half of the total subjects (55.7%) were non-compliant, so we should improve compliance of herbal medicine. Since granule form of medication was shown to have the best compliance, we should try to use granule form of medication instead of liquid medications. Also, we can also improve compliance with giving attention to the patients, especially older children in order to improve their compliance.

일개 임상시험에서 피험자 순응도에 영향을 미치는 요인 분석

박민지,나현오,김영인,김경수 대한임상약리학회 2009 Translational and Clinical Pharmacology Vol.17 No.1

Background: Due to the strong relationship between successful clinical trial result and subject's high compliance to protocol, this research aimed to provide the basic information of the key factors affecting subject's compliances to improve the quality of the clinical trial . Method: The cross sectional study was retrospectively investigated with the result of the phase III clinical trial which had been conducted with co-participation of investigators belonged to two different medical specialties involving 15 university affiliated hospitals from October 2007 to April 2009. The factors were classified into subject factor, institution factor, principal investigator factor, study staff factor and clinical research associate (CRA) factor. The collected data was tested at significance level of 5% using SAS program (Version 8.0). To investigate the correlation between subject's compliance and the suggested factors, chi-square test and multiple logistic regression analysis were tested. Specifically, stepwise multiple regression analysis was conducted to analyze the factors affecting the final subject's compliances. The data for nine subjects from two institutions which had made poor progress during the trial was excluded from the analysis. Result: Among subject's compliances, the factors affecting the visit completion and medication compliance were come out differently. In terms of the visit completion, as a result of stepwise multiple regression analysis, the rate of visit completion was 4.9 times higher in the group of subjects taking corticosteroids than others, which is significant. In addition, the rate of visit completion was 10 times and 6.5 times respectively higher with principal investigators and clinical research coordinators belonging to the department in charge of the subject enrollment with subject's underlying disease treatment than the department in charge of the tests during the clinical trial, which is significant. Particularly, in terms of medication compliance 80% of investigational product medication compliance was shown in the group of no CRA change which is 4.0007 times significantly higher than others. Conclusion: Among subject's compliances, the significantly high influential factor for the visit completion was the subjects taking corticosteroids which were one of the risk factor for peptic ulcer and the specialty factor in charge of the continuous treatment for subjects and its principal investigator. Also, the factor which had significantly highly affected subject's medication compliance was CRA factor. Since subject's compliances were limited with the visit completion and medication compliance in this study, further investigations about subject's compliance are required. Also, it will be necessary to investigate CRA's indirect influence to subject's medication compliance in detail in the future. Background: Due to the strong relationship between successful clinical trial result and subject's high compliance to protocol, this research aimed to provide the basic information of the key factors affecting subject's compliances to improve the quality of the clinical trial . Method: The cross sectional study was retrospectively investigated with the result of the phase III clinical trial which had been conducted with co-participation of investigators belonged to two different medical specialties involving 15 university affiliated hospitals from October 2007 to April 2009. The factors were classified into subject factor, institution factor, principal investigator factor, study staff factor and clinical research associate (CRA) factor. The collected data was tested at significance level of 5% using SAS program (Version 8.0). To investigate the correlation between subject's compliance and the suggested factors, chi-square test and multiple logistic regression analysis were tested. Specifically, stepwise multiple regression analysis was conducted to analyze the factors affecting the final subject's compliances. The data for nine subjects from two institutions which had made poor progress during the trial was excluded from the analysis. Result: Among subject's compliances, the factors affecting the visit completion and medication compliance were come out differently. In terms of the visit completion, as a result of stepwise multiple regression analysis, the rate of visit completion was 4.9 times higher in the group of subjects taking corticosteroids than others, which is significant. In addition, the rate of visit completion was 10 times and 6.5 times respectively higher with principal investigators and clinical research coordinators belonging to the department in charge of the subject enrollment with subject's underlying disease treatment than the department in charge of the tests during the clinical trial, which is significant. Particularly, in terms of medication compliance 80% of investigational product medication compliance was shown in the group of no CRA change which is 4.0007 times significantly higher than others. Conclusion: Among subject's compliances, the significantly high influential factor for the visit completion was the subjects taking corticosteroids which were one of the risk factor for peptic ulcer and the specialty factor in charge of the continuous treatment for subjects and its principal investigator. Also, the factor which had significantly highly affected subject's medication compliance was CRA factor. Since subject's compliances were limited with the visit completion and medication compliance in this study, further investigations about subject's compliance are required. Also, it will be necessary to investigate CRA's indirect influence to subject's medication compliance in detail in the future.

기업범죄 관련 준법지원인의 역할과 형사책임

이진국 사법발전재단 2013 사법 Vol.1 No.24

Compliance kann als die Gesamtheit organisatorischer Massnahmen und Vorkehrungen, die gewährleisten sollen, dass sich die Gesellschaft und die für sie handelnden Personen rechtsmässig verhalten, definiert werden. Dem Compliance-Officer kommen grundsätzlich außerhalb seiner Abteilung keine innerbetrieblichen Kompetenzen, wie z.B. Entscheidungs- oder Weisungsbefugnisse, zu. Mangels Organstellung hat der Compliance-Officer keine originären Schutzpflichten gegenüber den Rechtsgütern des eigenen Unternehmens. Es handelt sich bei der Garantenpflicht des Compliance-Beauftragten nur um eine aus den Pflichten der Geschäftsleitung abgeleitete Garantenpflicht. Auf allen Hierarchieebenen kommt jedoch eine auf Vertrag gegründete Garantenpflicht des Compliance-Beauftragten in Betracht, die sowohl Überwachungs- als auch Schutzpflichten auslösen kann. Auf der anderen Seite geht es um die täterschaftliche Strafbarkeit wegen Unterlassens des Compliance-Beauftragten. Nach Pflichtdeliktslehre wird der Garant, der die Tatbestandsverwirklichung durch einen Dritten zulässt, grundsätzlich als Täter eines Unterlassungsdelikts betrachtet. Die Strafbarkeit der Beihilfe soll nach Pflichtdeliktslehre nur dann angenommen werden, wenn dem Garanten(also, dem Compliance-Beauftragten) die persönlichen Voraussetzungen oder subjektiven Elemente fehlen, die jeweiligen Tatbestand für Täterschaft voraussetzt. Deshalb besteht beim Compliance-Beauftragten nur eine Beihilfe, soweit er als Unterlassende ohne Zueignungsabsicht die Vermögendssraftaten des Betriebsabgehörigen nicht verhindert. 준법감시(Compliance)란 기업과 기업을 위하여 활동하는 사람들이 적법하게 행위하는 것(즉, 기업과 관련하여 요구 및 금지를 근거지우는 모든 법령의 준수)을 보장하기 위한 조직상의 조치와 대처의 총체로 이해된다. 상법 제542조의13은 일정한 규모 이상의 상장회사로 하여금 준법통제기준을 마련하고 준법통제기준의 준수에 관한 업무를 담당하는 사람을 1명 이상 두도록 명시하고 있다. 여기서 준법통제기준의 준수에 관한 업무담당자를 준법지원인(Compliance Officer)이라 한다. 준법지원인의 형사책임은 기업 내에서 준법지원인이 임직원의 위법행위를 발견하고도 이사회나 최고경영진에 보고하는 등 적절한 조치를 취하지 않은 경우 준법지원인에게 부작위범을 인정할 수 있는지와 관련되어 있다. 준법지원인의 보증인의무와 관련하여, 상법 제542조의13 제2항에 명시된 준법지원인의 기업 임직원의 준법통제기준의 준수 여부에 대한 점검의무와 그 점검 결과의 이사회에 대한 보고의무는 준법지원인의 작위의무를 인정할 필요조건에 불과하다. 기업 내에서 준법감시를 수행해야 할 일차적인 책임은 기업의 최고경영진에게 있기 때문에 준법지원인은 기업의 법익에 대한 진정한 보호의무를 부담하지 않는다. 그러나 준법지원인이 당해 기업과의 근로계약을 체결하여 그 계약상의 의무를 실제로 인수한 경우에는 당해 근로계약은 법적인 보증인의무를 발생시킨다. 이 경우 준법지원인에게는 각각의 계약의 내용(준법지원인의 직책과 직무 등)에 따라 보호의무 또는 감독의무가 발생할 수 있다. 또한 준법지원인에게 보증인의무를 인정하는 경우에도 보증인의무의 범위는 근로계약상의 채무를 부담한 행위 또는 법적으로 명시된 행위에 국한된다. 따라서 준법지원인이 근로계약에 따라 주식회사의 이사회에 대한 보고의무만 명시하고 있는 경우에는, 준법지원인이 임직원의 형법위반 사실을 발견한 경우에도 그 위반행위를 이사회에 보고만 함으로써 형사처벌을 면하게 된다. 준법지원인의 부작위 정범성에 관해서는 의무범론에 따른 판단이 이론적으로 타당한 것으로 보인다. 의무범론에 따르면 보증인의무가 존재하는 이상 부작위에 의한 참가는 원칙적으로 정범에 해당하고, 다만 자수범인 경우, 구성요건에서 요구하는 추가적인 주관적 요소가 흠결된 경우 또는 정범적격이 요구되는 구성요건의 경우에만 예외적으로 방조범이 성립할 수 있다. 따라서 임직원의 재산범죄를 알면서도 이사회에 보고하는 등 적절한 조치를 취하지 않은 준법지원인에게 불법영득의사가 있는 경우에는 임직원의 당해 재산범죄의 정범(공동정범 또는 동시범)이 성립하지만, 불법영득의사가 없는 경우에는 작위정범인 임직원의 재산범죄에 대한 방조범이 성립할 뿐이다.

정상인과 폐쇄성 및 제한성 폐질환 환자에서 폐탄성에 대한 연구

이홍렬(Hong Lyeol Lee),김성규(Sung Kyu Kim),이원영(Won Young Lee) 대한내과학회 1993 대한내과학회지 Vol.45 No.2

N/A Background: Lung distensibility or elastic recoil is generally evaluated by lung compliance which is defined as the ratio of the change in lung volume to a change in transpulmonary pressure in the absence of airflow, that is to say, the slope of the pressure-volume curve (P-V curve). Pulmonary compliance is usually of more clinical interest than chest wall compliance because the majority of diseases affect the lungs rather than chest wall. Pulmonary compliance is not constant over the entire range of vital capacity and plotting P-V relationships results in a curve rather than a straight line. But if it is taken at a particular volume range, conventionally from functional residual capacity (FRC) to (FRC+0.5L), the curve becomes almost nearly linear with consistent and reproducible slope and because of the absence of a forced expiration, airway and extrapulmonary factors are not involved. Dynamic compliance is reduced not only by stiffening of the lung parenchyme but also by relatively minor changes in the airways, and therefore, it is a reliable measure of the peripheral airway disease rather than lung elasticity. Methods: Subjects were divided into four groups; normal control groups below 35 years old and above 50 years old, and patient groups of obstructive and restrictive pulmonary diseases. We did this study in sequence of arterial blood gas measurement, flow-volume curve, body plethysmography, diffusion capacity and measurement of lung compliance. Esophageal balloon volumes were restricted to less than 0.5 cc and location was confined to the lower 1/3 of the esophagus. We measured the dynamic compliance about 10 times during the tidal breathing. After then, to obtain the static expiratory P-V curves, the subjects performed a sequence of full inflation up to the level of total lung capacity (TLC), where the breath should be held for two or three seconds at TLC to obtain a near-pleteau of pressure. The subsequent expiration was then interrupted by obstruction at the mouthpiece after successive small decrements of volume with 1-2 seconds pause at each volume. As a result of making the above examination about five times, we obtained the average values of static lung compliance. Specific compliance, maximal static recoil pressure, and coefficient of retraction were also calculated. Results: Static compliance was significantly reduced in patient groups of obstructive lung diseases other than emphysema and restrictive lung diseases. Specific compliance also showed similar results. Maximal static recoil pressure showed characteristic findings such as the reduction in extrapulmonary restrictions and elevation in parenchymal restrictions. Coefficient of retraction was increased only in the cases of restrictive pulmonary diseases. Results on dynamic compliance by the hypoxia and static compliance by the hypercapnia showed significant differences and specific compliance results showed significant difference both by the hypoxia and hypercapnia, Conclusion: Static compliance and specific compliance were significantly decreased in pulmonary disease groups and they were thought to be useful indexes for lung elasticity. Maximal static recoil pressure was useful for differential diagnosis between parenchymal and extrapulmonary restrictions. Coefficient of retraction was characteristically elevated in restrictive pulmonary diseases and useful in differential diagnosis between restrictive lung diseases and normal or obstructive lung diseases. Dynamic compliance was affected by airway resistance as well as lung volume.

미국 독점금지법 자율준수프로그램(CP)의 관련제도와 실무내용에 대한 고찰

한영섭 중앙대학교 법학연구원 2009 法學論文集 Vol.33 No.1

In U.S., antitrust compliance activities of the companies remarkably made progress during the past 120 years. Consequently, the compliance program has come to be understood as a part of the Director's duty of oversight since the Caremark case (1996). This progress is mainly attributable to the compliance back-up programs of the government authorities as well as the voluntary compliance efforts of the companies, persistently pursued during the period. Taking a close look at the enforcement programs to back up to promote the corporate antitrust compliance program('CP'), we can find out a system of incentives based on severe criminal sanction against the companies which has violated the antitrust law. The first one of the incentives is sentence mitigation for the company with the effective CP. Under the terms of Federal Sentencing Guidelines amended effective November 1, 2004('USSG'), the court may reduce the fine to the company which violated the law if it has operated a CP meeting the seven minium requirements such as : ⓛ Established standards and procedures to prevent and detect criminal illegal conduct ; ② Assigning overall responsibility to oversee compliance to high level executives within the company; ③ Exercising due diligence not to delegate responsibility to employees who have a propensity to engage in illegal conduct; ④ Taking resonable steps to communicate the standards and procedures to all employees ; ⑤ Taking resonable steps to achieve compliance with the standards and procedures ; ⑥ Consistent promotion and enforcement of the CP through appropriate incentives and disciplinary measures ; ⑦ Taking resonable steps to respond appropriately to the detected illegal conduct and to prevent future violation. Second one is Leniency Program for the company which has self-detected an illegal conduct early and then disclosed it to the Department of Justice('DOJ'). Corporate leniency is available for the first company to report either before or after a government authority's investigation has begun if the certain conditions are met. It includes two major types of leniency. Type A is available only before the authority has received any information on the activity being reported from any source, while Type B is available even after the authority has received the information. And also, there are probation and consent decree. The court may order the company a term of probation if the certain condition is met such as: when it is necessary to ensure that changes are made within the organization to prevent or reduce the recurrence of similar offenses. The consent decree which is commonly applied to the antitrust illegal case also plays an important role as an enforcement program for corporate compliance. Recently, the court has often ordered for the company to initiate and maintain an effective CP. Under these circumstances, the CP seems to be generally considered as a minimum requirement for the antitrust compliance in U.S. market. In an operational perspective, DOJ has appreciated that Leniency Program is very successful enough to be called a "case generator". However, it shows how really difficult the effective CP operation is that we can not nearly at all find any fine reduction case under the USSG. Next, taking another look into the contents of the CP, they generally consist of the various activities necessary for meeting the seven requirements from the USSG. The effective CP requires not only the adoption of mandatory compliance standards and procedures but also the proactive implementation and administration of them. Accordingly, the company should establish a CP tailored to it's business environment considering the requirements above and provide the employees a manual in which describes the CP's practical contents such as: the CEO's commitment; goals and regulations particularly by the four major antitrust laws(Sherman Act, Clayton Act, Federal Trade Commission Act, and Robinson-Patman Act); importance of the...

측정장치의 compliance 유무가 복합레진의 중합수축응력의 측정에 미치는 영향

서덕규,민선홍,이인복 대한치과보존학회 2009 Restorative Dentistry & Endodontics Vol.34 No.2

본 연구에서는 측정장치의 compliance 유무가 복합레진의 중합수축응력 측정에 미치는 영향을 알아보았다. 변위센서, cantilever load cell과 부궤환 (negative feedback) 시스템을 적용하여 compliance를 허용하는 것과 허용하지 않는 두 가지 모드로 중합수축응력의 측정이 가능한 stress-strain analyzer를 제작하였다. 한 종의 flowable (Filtek Flow: FF) 복합레진과 두 종의 universal hybrid (Z100: Zl and Z250: Z2) 복합레진이 사용되었다. Load cell의 끝과 base pIate에 고정된 직경 3.0 mm의 금속 막대에 silane을 처리하였다. 1.0 mm의 거리로 고정한 두 개의 금속 막대 사이에 복합레진을 적용한 후 광중합을 하였다. 복합레진의 수직 중합수축률과 중합수축응력을 10 분 동안 기록하였고 인장탄성계수도 구하였다. 통계처리는 일원분산분석과 paired t-test를 시행하였고 95% 유의수준에서 Tukey's test로 사후 검정하였다. 측정된 중합수축 응력은 재료와 compliance의 유무에 따라 큰 차이를 보였다. Compliance를 허용한 모드에서 중합수축응력은 FF: 3.11 (0.13)이 가장 컸으며 Z1: 2.91 (0.10), Z2: 1.94 (0.09) MPa의 순서였다. 측정장치의 compliance를 허용하지 않은 경우에는 Z1: 17.08 (0.89)이 가장 컸고 FF: 10.11 (0.29), Z2.9,46 (1.63) MPa의 순이었다. 또한 Z1, Z2, FF의 인장탄성계수는 각각 2,31 (0.18), 2.05 (0.20), 1.41 (0.11) GPa 이었다. 중합수축응력은 compliance mode에서는 복합레진의 수직 중합수축률이 주요 영향 요인이었으며, compliance를 배제한 모드에서는 탄성계수의 효과가 지배적이었다. The purpose of this study was to evaluate the effect of instrument compliance on the polymerization shrinkage stress measurements of dental composites. The contraction strain and stress of composites during light curing were measured by a custom made stress-strain analyzer, which consisted of a displacement sensor, a cantilever load cell and a negative feedback mechanism. The instrument can measure the polymerization stress by two modes with compliance mode in which the instrument compliance is allowed or without compliance mode in which the instrument compliance is not allowed. A flowable (Filtek Flow: FF) and two universal hybrid (Z100:ZI and Z250: Z2) composites were studied. A silane treated metal rod with a diameter of 3.0 mm was fixed at free end of the load cell and other metal rod was fixed on the base plate. Composite of 1.0 mm thickness was placed between the two rods and light cured. The axial shrinkage strain and stress of the composite were recorded for 10 minutes during polymerization and the tensile modulus of the materials was also determined with the instrument. The statistical analysis was conducted by ANOVA paired t-test and Tukey's test (α<0.05) There were significant differences between the two measurement. modes and among material. With compliance mode, the contraction stress of FF was the highest: 3.11 (0.13) followed by Zl: 2.91 (0.10) and Z2: 1.94 (0.09) MPa. When the instrument compliance is not allowed the contraction stress of Zl was the highest: 17.08 (0.89) followed by FF: 10.11 (0.29) and Z2: 9.46 (1.63) MPa. The tensile modulus for Zl, Z2 and FF was 2.31 (0.18), 2.05(0.20), 1.41 (0.11) GPa respectively. With compliance mode the measured stress correlated with the axial shrinkage strain of composite while without compliance the elastic modulus of materials played a significant role in the stress measurement.

수면 라이프로그 순응도에 대한 연구

서수민,백영화,이시우,장현철 대한예방한의학회 2023 대한예방한의학회지 Vol.27 No.1

Objectives : This study collected sleep information by wearable device in the Korean medicine Daejeon citizen cohort (KDCC). It was measured based on the sleep record information measured by wearing a Fitbit, and the possibility of clinical use was examined for compliance with objective sleep collection. Based on compliance, the possibility of clinical use was examined. Methods : After surveying personal information and PSQI(Pittsburgh Sleep Quality Index), sleep information was collected by Fitbit for 14 days. Compliance was measured based on sleep record information by Fitbit. Compliance was analyzed by sex, age, BMI(Body Mass Index), and sleep group(deep/poor). Results : The number of participants was 730, and the compliance was 94.3%, and the compliance group was 675(92.5%). The age of the participants varied from 30 to 60 years old, and the average age was 46±6.7 years. There were 218 males and 512 females. Young people have high compliance. Males are more compliance than females. As the BMI score decreased in the 30s, the compliance was higher. The underweight group in all age groups had 100 compliance. The underweight group was all female. The low compliance groups were that 30 years males (obesity level2), 50 years females (overweight group), and 50 years females (obesity level2). There was no significant difference in compliance between deep sleep group and poor sleep group. In deep sleep group, females showed higher compliance. In poor sleep group, males showed higher compliance. The average duration of Fitbit usage among participants was 20.1 days. The compliant group wore the device for an average of 21.3 days, while the non-compliant group wore it for only 5.2 days. Of the compliant group, 86.9% (73.8% of all participants) continued to wear the Fitbit after the recommended 14-day period, and 50.8% wore it for more than 20 days. Conclusions : This study showed the possibility of adaptation for wearing a Fitbit for collecting objective sleep information. It is judged that the compliance is high because it was worn for more than 13.2 days out of the 14 days required. It is considered meaningful because the compliance was measured based on the sleep information by Fitbit, not the questionnaire. As the data on objective sleep time is collected automatically, we believe that the burden on participants after the study period is not significant for a certain period. Compliance may be even higher for cohorts related to illnesses and with doctor’s orders, rather than for the general population.

A Plan for Efficient Operation of Internal Control System in Korean Financial Institutions: Focus on Compliance Officer System

박형근,이재춘 대한경영학회 2015 大韓經營學會誌 Vol.28 No.6

A compliance officer was introduced as a standing position of financial institutions after the Asian Financial Crisis to improve corporate governance and transparency of business management. As the Banking Act was amended on January 21, 2000, an article on internal controls, etc. was newly established and it mandated banks to assign compliance officers. A compliance officer is in charge of establishing a compliance system that ensures employees of financial institutions abide by relevant laws and regulations in performing their duties and operating/monitoring the system. As such, a compliance officer should monitor whether the internal control standards are observed and investigate and report any violation of the internal control standards to the standing auditors and the Audit Committee, etc. For efficient operation of the compliance officer system of the financial institutions in Korea, the following measures should be sought. First, compliance culture needs to be established where employees have strong awareness of the importance of internal control and strictly comply with it. Secondly, responsibility of the top management for supervising internal control problems, if any, shall be strengthened. Thirdly, the financial authorities should set an example for strong compliance. Next, clear distinction between internal control and compliance should be made. Then the role and business scope of compliance officers should be adjusted. The sixth is to improve awareness of the top management, and the seventh is enhancement of the status of compliance officers. The eighth is granting appropriate position and authority to compliance officers. Finally, the ninth is to redefining the role of compliance officer and the Audit Committee (auditors). This study has two main implications. Firstly, the efficient operational plan for compliance officer system in financial institutions suggested in the paper would be used as a valuable policy material to strengthen and solidify the internal control systems in Korea. Secondly, establishment of compliance culture, one of factors for efficient operation of compliance officer system, will contribute to building an organizational culture of compliance that makes compliance ethics and compliance culture fully settled in terms of practical aspects of the compliance officer system in financial institutions. This study will limit its research scope to suggestion of measures for efficient operation of the compliance officer systems of the financial institutions in Korea. Therefore, a following empirical study shall be conducted on the effectiveness of the compliance officer system in Korean financial institutions.

대리인변수와 윤리변수가 조세순응에 미치는 영향-조세순응태도와 조세순응행동의 비교-

정재을 한국회계정보학회 2010 재무와회계정보저널 Vol.10 No.2

The purpose of this study is to estimate tax compliance with agency variable(adverse selection condition) and ethical variables(ethical belief in the context of tax compliance and ethical environments). Tax compliance can be measured by actual compliance behavior or pseudo-compliance behavior(compliance attitude). But Park(2009) found out considerable measurement difference between actual compliance behavior and compliance attitude. This study analyzed the effects of agency variable and ethical variables on the tax compliance using both compliance measurements, and also analyzed the effects of compliance attitude on the compliance behavior. The results of this study are as follows. Ethical belief in the context of tax compliance has significant effects on the both compliance attitude and behavior, but agency variable and ethical environments have effects only on the compliance behavior(non-effects on the compliance attitude). And compliance attitude has significant effects on the compliance behavior. According to organizational behavior literature, attitude is important because that precedes actual behavior, but some disagreement between them can occur with situational constraints. This study found adverse selection condition and ethical environments could be such constraints. The result of this study has implications on the tax policy of the governments and expect to contribute future studies analyzing tax compliance behaviors. 본 연구는 대리인변수(역기능적선택상황)와 윤리변수(납세윤리의식, 윤리환경)로 납세자들의 조세순응을 예측하는 것을 목적으로 한다. 조세순응은 실제 조세순응행동으로 측정하기도 하지만 많은 연구들에 있어서는 가상순응행동(조세순응태도)으로 측정한다. 박명호(2009)는 조세순응행동과 조세순응태도 사이에 많은 불일치가 있음을 발견하였는데, 본 연구에서는 조세순응을 조세순응태도와 행동으로 이원화하여 분석하였으며, 또한 조세순응태도가 조세순응행동에 미치는 영향을 분석하였다. 본 연구의 분석을 위해서는 부산에 거주하는 사업자 납세자들을 무작위로 선택하여 그들로부터 직접 설문지를 회수하였다. 나타난 결과에 의하면, 납세윤리의식은 납세자의 조세순응태도와 행동 모두에 유의적인 영향을 미치지만, 대리인변수와 윤리환경은 조세순응태도에는 영향을 미치지 않고 조세순응행동에만 영향을 미치는 것이 발견되었다. 또한 조세순응태도는 조세순응행동에 유의적인 영향을 미치고 있음이 발견되었다. 조직행동문헌에서는 태도가 행동에 선행되고 행동에 대한 예보가 된다는 점에서 중시하고, 태도와 행동의 불일치 요인으로 상황적 제약을 들고 있는데, 본 연구에서는 역기능적선택상황, 윤리환경 등이 상황적 제약으로 작용할 수 있음이 밝혀졌다. 본 연구의 결과는 조세당국의 정책에 시사점을 줄 수 있고, 납세자들의 조세순응 행동을 분석하는 후속 연구들에 도움을 줄 것으로 기대된다.

Costs Stemming from Tax Systems: Tax Compliance Costs

Mehmet NAR(Mehmet NAR ) 한국유통과학회 2023 The Journal of Asian Finance, Economics and Busine Vol.10 No.2

The relationship between the state and taxation starts from the establishment of the state. The most important element is the concept of “tax compliance”. Tax compliance can be considered as the harmony of state-society relations. However, the concept of tax non-compliance occurs when taxpayers do not fulfill their tax-related tasks as required. Tax noncompliance is just one of the costs that occur in tax systems, and is named “tax compliance cost” in the literature. This study focuses on tax compliance costs because tax compliance costs are the ones taxpayers are personally obliged to deal with. For this purpose, the study investigates costs accruing from tax systems, including efficiency, planning, application, and compliance costs. According to the analysis results, it was concluded that the main reason for fraud in the tax systems is high compliance costs and that tax compliance directly impacts social wealth. Besides, the existence of conditions conducive to tax evasion and tax avoidance in a country, short-term tax policies, belief in the unfairness and inequality of tax systems, inadequacy of audits conducted by tax authorities, insufficiency of pressure and deterrence mechanisms, constantly changing legislation, and the attitudes and perceptions regarding the illegitimacy of the government determine tax compliance.