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1. CONTENTS
(1) RESEARCH OBJECTIVES
This study is to examine whether tax system characteristics influence on real estate businessman's propensity of tax evasion in Korea. Also It is to examine whether real estate businessman's propensity of tax evasion differs by characteristics of taxation business and whether the impact of tax system characteristics on it differs by real estate businessman's characteristics.
(2) RESEARCH METHOD
This study is a empirical study that surveyed 174 real estate businessmen's propensity of tax evasion by questionnaire During 2004/4/3-7/30 period.
(3) RESEARCH RESULTS
First, tax rates and the punishment of tax evasion of tax system characteristics are found not to influence on real estate businessman's propensity of tax evasion statistically and significantly, but the possibility of exposure is found to influence on it statistically, negatively, and significantly.
Second, it is analyzed that group using tax agent is intenser in propensity of tax evasion than group no using tax agent.
Third, there exist statistically significant differences in the impact of tax rates on propensity of tax evasion by age and in the impact of the possibility of exposure on propensity of tax evasion by enterprise period.
2. RESULT
Therefore tax authorities have to enhance the efficiency of tax policy with formulating scientific tax policy considering characteristics of taxation business and real estate businessman's characteristics as well as characteristics influencing on real estate businessman's propensity of tax evasion.
3. KEY WORDS
tax evasion, tax evasion factor, propensity of tax evasion.

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