납세자 특성별 납세수용성 관계 분석 = Analysis of Tax Acceptance Relationships by Taxpayer Characteristics

다국어 초록 (Multilingual Abstract)

[Purpose]This study uses financial panel data to analyze the characteristics of each taxpayer and their perception of tax payment adequacy.
[Methodology]There is a difference in using a new variable called tax payment adequacy in the analysis through the difference between the taxpayer’s actual tax rate and the tax rate perceived as appropriate. Taxpayer characteristics included demographic variables, awareness of politics, fairness in tax burden, and awareness of additional tax burden.
[Findings]The analysis results showed that, for demographic variables, being married or having a larger household size was associated with a lower current tax rate compared to the appropriate income tax rate. Furthermore, owning a home, having a permanent or full-time job, and having higher annual income were associated with higher current tax rates. An analysis of taxpayer perceptions revealed that those with lower political interest and voting participation were more likely to report higher current tax rates compared to the appropriate income tax rate. An analysis of tax burden equity and additional tax burdens revealed that the more government benefits a person perceived as being received relative to their tax payments, the higher the perceived current tax rate compared to the appropriate tax rate. This suggests that the perception of the current tax burden relative to the appropriate tax rate is proportional to the level of government benefits received.
[Implications]This study set new tax payment adequacy variables and analyzed and interpreted their relationship with specific characteristics of taxpayers. Accordingly, it can be used as reference material for tax awareness and tax compliance when establishing tax policies such as tax increases.