納稅者의 稅制認知度가 誠實納稅意識에 미치는 影響 = (An) Effect to the Tax Compliance Consciousness for the Recognition of the Taxpayer's Taxation System

다국어 초록 (Multilingual Abstract)

A primary financial sources of the government is the individual tax system. This system is based on the voluntary compliance by the taxpayers. Their level of compliance, however, is reported to be deteriorating. There are frequently cited factors related to the deterioration including taxpayer's income level, tax rates, degree of taxpayer's confidence in the government, age, perceived fairness of tax administration, tax audit rate, tax ethics, and the influence of noncompliant peers.
The purpose of this research was the effect to the tax compliance consciousness of the recognition of the taxpayer's taxation system. This study employed taxpayer's propensity to evade, attitude to the regulation, and self assessed penalty magnitudes as surrogates for tax avoidance judgements
This study used the following Methodologies
First, A survey was conducted to analyze taxpayer's consciousness of tax compliance using the Taxation system recognition degree. Taxpayer's characters was sex, age, education level, income level, to residence form and income source. Taxation system recognition degree was fairness of taxation system, complexity of taxation laws, complexity of taxation official reports, fitness of tax rates, confidence of government expenditure and rationality of tax audit and administrative measures
Second, The data collected using question form. The data were used to regression analysis where the estimated amount of tax compliance was used as a dependent variables. The factor analysis was conducted by the important factors that can be used as independent variables.
By the results of this study suggest following conclusions which con help the further discussions. As taxpayers's income level increased, propensity to evade decreased attitude to regulation became compliance, and self assessed penalty magnitude increased. This suggests that low income class takes resistant attitude toward tax administration. with regard to tax rates, as income tax rates increased, propensity to evade increased, taxpayer's attitude to regulation became resistant, and self assessed penalty magnitude decreased. The conclusions support the idea that tax rate policy has a beneficial effect on maintaining high tax compliance rates.
Concerning the quality of governments confidence, as a degree of public confidence in the government increased, propensity to evade decreased, attitude to regulation became compliance, and self assessed penalty magnitude increased. One implication for this result is that to keep high compliance rate and be achieved by the efforts of entire government.

목차 (Table of Contents)

• 목차
• 제1장 서론 = 1
• 제1절 연구의 목적 = 1
• 제2절 연구의 방법 및 범위 = 3
• 제2장 이론적 고찰 및 선행연구 = 5
• 제1절 세제인지도에 대한 이론적 고찰 = 5
• 1. 세제인지도의 의의 = 5
• 2. 세제인지도와 성실납세와의 관계 = 14
• 제2절 성실납세와 조세회피의 관계 = 17
• 1. 성실납세의 정의 = 17
• 2. 성실납세와 조세회피의 상호관련성 = 18
• 제3절 선행연구의 고찰 = 27
• 1. 국외연구 = 27
• 2. 국내연구 = 33
• 제3장 연구의 설계 = 38
• 제1절 연구모형의 설계 = 38
• 제2절 연구가설의 설정 = 39
• 1. 가설 1의 설정 = 39
• 2. 가설 2의 설정 = 40
• 3. 가설 3의 설정 = 40
• 제3절 변수의 조작적 정의 = 41
• 1. 납세자특성 = 41
• 2. 세제인지도 = 45
• 3. 성실납세의식 = 48
• 제4절 설문의 구성 및 표본의 선정 = 48
• 1. 설문의 구성 = 48
• 2. 표본의 선정 = 51
• 제4장 실증분석의 결과 및 해석 = 53
• 제1절 기초통계량 = 53
• 1. 납세자 특성의 기초통계 = 53
• 2. 신뢰성 및 타당성 분석 = 55
• 제2절 납세자의 특성에 따른 세제인지도의 차이 검증 = 59
• 1. 성별 = 59
• 2. 연령 = 61
• 3. 교육수준 = 62
• 4. 소득수준 = 64
• 5. 주거형태 = 66
• 6. 소득원천 = 67
• 제3절 세제인지도가 성실납세의식에 미치는 영향의 검증 = 69
• 1. 세제의 공평성 = 70
• 2. 세법의 복잡성 = 70
• 3. 세무양식의 복잡성 = 71
• 4. 세율의 적정성 = 72
• 5. 정부지출의 신뢰성 = 73
• 6. 세무조사와 행정처분의 합리성 = 74
• 제4절 납세자의 특성에 따른 세제인지도가 성실납세의식에 미치는 영향의 검증 = 75
• 1. 성별에 따른 세제인지도 = 75
• 2. 연령에 따른 세제인지도 = 77
• 3. 교육수준에 따른 세제인지도 = 79
• 4. 소득수준에 따른 세제인지도 = 81
• 5. 주거형태에 따른 세제인지도 = 83
• 6. 소득원천에 따른 세제인지도 = 84
• 제5절 실증분석의 요약 및 제안 = 86
• 제5장 결론 = 92
• 참고문헌 = 95
• ABSTRACT = 102
• <부록> 설문지 = 105