This study attempted to analyze and compare the tax ethics between Korean, Chinese and Japanese university students.
Data collection was conducted by the questionnaires with sixty (N=60) Korean university students, sixty Chinese university students and sixty Japanese university students.
The results of the study are summarized as follows;
Compared with Chinese and Japanese students, Korean students have a higher level of knowledge about tax law. However, Chinese and Japanese university students had a higher level of tax ethics. This results tell that the research hypothesis that there are differences in tax ethics between Korean, Chinese and Japanese university students was not rejected. Also this study showed that the sexual differences were not significant in Korean, Chinese and Japanese students.
The additional finding of this study is that the level of tax ethics improved through the tax lecture or course. This result implies that the level of tax ethics could be affected by the education of tax law. With the findings of the study, educational implications and limitations of the study are discussed.

1. 서 론
 2. 이론적 배경
 3. 연구설계
  3.1 가설설정
  3.2 연구방법 및 변수의 측정
 4. 분석결과와 해석
  4.1 조세의식과 조세지식의 비교
  4.2 세법교육에 따른 조세윤리의식의 변화
 5. 결 론
 참고문헌
 英文提要

• 정우성(부산외국어대학교 상경대학 회계세무행정학부)