지방세 특성이 지방세 납세순응 행위에 미치는 영향 = The Effects of the Local Tax Property on the Local Tax Compliance Action

다국어 초록 (Multilingual Abstract)

This study, we aimed to investigate the impact of local tax property on the local tax compliance action in survey. The exploratory factor analysis, reliability test, path analysis of SPSSWIN were applied to analyze the data. The results were as follows： First, The tax autonomy of local tax property influenced only significantly on loyalty, while tax stability, tax efficiency, fairness of tax burden, ease of taxes administration effect not significant on loyalty. Second, The fairness of tax burden, tax autonomy of local tax property effected significantly on complaining behavior, while tax stability, tax efficiency, ease of taxes administration effect not significant on complaining behavior. Third, The all of local tax property effect not significant on silence of tax compliance action.