납세신뢰도가 납세순응에 미치는 영향: 납세의식과 징수행정만족도의 매개효과 = The Impact of Tax Reliability on Tax Compliance: The Mediation Effect of Tax Payment Consciousness and Collection Administration Satisfaction

국문 초록 (Abstract)

논문개요

조세는 시민과 정부 사이를 연결하는 중요한 역할을 한다. 현대 사회는 공공재 및 복지서비스를 제공하는데 있어 세금에 크게 의존한다. 불행하게도 납세 결정은 ‘조세회피로부터 개인이 얻는 것은 집단적 이익에 반한다’는 사회 공헌 딜레마에 직면한다.
세무 행정은 전통적인 집행 도구를 통해서 허용되지 않는 소득 과소 신고를 예방하고 적발하는 권위 기반의 권한을 행사한다. 실제로 세무 조사관과의 만남은 납세자에게 세무 고문의 고용 및 심리적 갈등 비용과 같이 상당한 순응비용을 수반한다. 본 연구는 납세순응의 중요성을 인식하면서 징수행정에 있어 납세자의 납세순응선행요인을 조사하는데 목적을 둔다. 첫째, 세무당국에 대한 납세신뢰도가 납세자의 납세순응에 미치는 영향을 조사한다. 특히, 본 연구는 납세신뢰도에 있어 기관신뢰를 채택함으로써 경제학적 모델에 따라 납세순응을 설명하는 선행연구와 차별성을 둔다. 둘째, 납세신뢰도와 납세순응 간의 관계에 있어 납세의식의 매개효과를 조사하는데 있다. 셋째, 납세신뢰도와 납세순응 간의 관계에 있어 징수행정만족도의 매개효과를 조사한다. 본 조사는 2019년 8월부터 9월까지 구조화된 설문지를 배부하고 e-mail, 모바일 설문지 등의 수단으로 400부의 설문을 회수하여, 분석이 가능한 설문지 278부를 가지고 본 연구에서 사용하였다.
본 연구의 자료 수집에 사용된 측정도구는 납세자 신뢰도가 납세순응에 미치는 영향을 알아보고 납세의식과 징수행정만족도를 매개변인으로 설정하여 고안된 구조화된 설문지를 사용하였다. 자료처리는 첫째, 기술통계를 통해 빈도분석 하였다. 변수별 빈도와 백분율을 중심으로 본 연구 조사대상의 분포를 살펴보았다. 둘째, 탐색적 요인분석을 실시하여 각 변수가 통계적으로 적합한 지를 알아보고 본 연구에 적합한 문항을 추출 하였다. 셋째, 탐색적 요인 분석에서 추출된 요인과 문항을 대상으로 신뢰도 분석을 실시하였다. 넷째, 통계적 타당도과정을 거쳐 최종 검증된 요인의 상관관계를 알아보았다. 다섯째, 연구 모형을 검증하기 위해 경로분석은 독립변수가 매개변수, 매개변수가 종속변수, 독립변수가 종속변수에 미치는 영향을 측정하였다. 또한 매개효과 측정을 위해 Baron and Kenny(1986)가 제시한 단계에 따라 위계적 다중회귀분석을 실시하였다.
실증분석 결과 첫째, 납세신뢰도는 납세순응에 유의한 영향을 주었다. 둘째, 납세신뢰도는 납세의식에 유의한 영향을 주었다. 단 투명성은 공평성에 영향을 주고 있지 못했다. 셋째, 납세신뢰도는 징수행정만족도에 유의한 영향을 미쳤다. 넷째, 납세신뢰도가 납세의식에 미치는 영향에서 납세의식 매개효과는 투명성이 공평성을 매개로 납세순응에 미치는 영향을 제외한 모든 변인에서 매개효과를 나타냈다. 다섯째, 납세신뢰도가 납세순응에 미치는 영향에서 징수행정만족도 매개효과는 모든 변인에서 부분매개효과가 확인되었다.




주제어: 납세신뢰도, 납세순응, 납세의식, 징수행정만족도, 매개효과

목차 (Table of Contents)

• 목 차
• Ⅰ. 서론 ······························································································ 1
• 1. 연구의 목적 ························································································· 1
• 2. 연구의 방법과 범위 ·········································································· 10
• Ⅱ. 이론적 배경 ·············································································· 13
• 1. 납세신뢰도의 개념과 특징 ······························································ 13
• 가. 개념 ········································································································· 13
• 나. 특징 ·········································································································· 14
• 2. 납세순응의 개념과 특징 ·································································· 15
• 가. 개념 ········································································································· 15
• 나. 특징 ·········································································································· 17
• 3. 납세의식과 징수행정만족도의 개념과 특징 ·································· 20
• 가. 개념 ········································································································· 20
• 나. 특징 ·········································································································· 22
• 4. 미끄러운 경사이론과 계획행동이론 ··············································· 25
• 가. 미끄러운 경사이론 ················································································· 25
• 나. 계획행동이론 ··························································································· 28
• - ii -
• Ⅲ. 선행연구 ···················································································· 32
• 1. 납세신뢰도가 납세순응에 미치는 영향 ·········································· 32
• 2. 납세신뢰도가 납세의식에 미치는 영향 ·········································· 35
• 3. 납세신뢰도가 징수행정만족도에 미치는 영향 ······························ 37
• 4. 납세신뢰도가 납세순응에 미치는 영향의 매개효과: 납세의식과 징수행정만족도 ·········· 38
• 5. 선행연구의 시사점과 본 연구의 방향 ············································ 43
• Ⅳ. 연구설계 ···················································································· 45
• 1. 연구모형 ····························································································· 45
• 2. 연구가설 ····························································································· 46
• 가. 납세신뢰도가 납세순응에 미치는 영향 가설 ······································ 46
• 나. 납세신뢰도가 납세의식에 미치는 영향 가설 ······································ 48
• 다. 납세신뢰도가 징수행정만족도에 미치는 영향 가설 ··························· 49
• 라. 납세신뢰도가 납세순응에 미치는 영향 가설: 납세의식의 매개효과 ················ 52
• 마. 납세신뢰도가 납세순응에 미치는 영향 가설: 징수행정만족도의 매개효과 ······ 55
• 3. 연구설계 ····························································································· 57
• 가. 표본설계 ·································································································· 57
• 나. 변수의 조작적 정의 ··············································································· 58
• 다. 설문 문항 구성 ······················································································· 62
• 라. 자료처리 ·································································································· 64
• - iii -
• Ⅴ. 실증분석 ···················································································· 65
• 1. 인구통계학적 특성 ············································································ 65
• 2. 신뢰성 분석 ······················································································· 66
• 가. 납세신뢰도 문항 분석 ············································································ 67
• 나. 납세의식 문항 분석 ··············································································· 68
• 다. 징수행정만족도 문항 분석 ···································································· 69
• 라. 납세순응 문항분석 ················································································· 71
• 3. 타당성 분석 ······················································································· 72
• 가. 납세신뢰도 ······························································································ 72
• 나. 납세의식 ·································································································· 74
• 다. 징수행정만족도 ······················································································· 76
• 라. 납세순응 ·································································································· 77
• 4. 상관분석 ····························································································· 78
• 5. 연구가설 검증 ··················································································· 81
• 가. 납세신뢰도가 납세순응에 미치는 영향 분석 ······································ 82
• 나. 납세신뢰도가 납세의식에 미치는 영향 분석 ······································ 84
• 다. 납세신뢰도가 징수행정만족도에 미치는 영향 분석 ··························· 86
• 라. 납세신뢰도가 납세순응에 미치는 영향 분석: 납세의식 매개효과 검증··········· 88
• 마. 납세신뢰도가 납세순응에 미치는 영향 분석: 징수행정만족도 매개효과 검증········· 107
• 6. 실증분석 시사점과 실무적 제언 ··················································· 126
• 가. 실증분석 시사점 ··········································································· 126
• - iv -
• 나. 실무적 제언 ·················································································· 130
• Ⅵ. 결론 ························································································· 138
• 1. 연구결과 요약 ················································································· 138
• 2. 연구의 한계점 및 향후 연구과제 ······················································ 147
• 참고문헌 ··································································································· 149
• ABSTRACT ···························································································· 195
• [부록 1] 설문지 ······················································································· 198
• [부록 2] 선행연구 분석 ·········································································· 203