중소기업 근로자의 납세의식에 대한 실태분석 - 전북지역에 소재하는 중소기업을 중심으로 -

Abstract

The purpose of this study was to examine the improvement factor for improving the awareness level of workers in other regions and important factors related to the tax consciousness, especially those working at small industry in Jeonbuk Area. The results of the study are summarized as follows: First, the basic factors of the value of workers' tax consciousness were found to be 4.14 out of the five points average, and 4.18 were considered to be "response responsibility for cheating taxes.” Second, the average of the induced factors of a sincere report was analyzed at 3.90, and the 'fear of tax investigation' was relatively low at 3.38, while the 'honesty of the taxpayer's own' was high in the questionnaire. Third, the fairness factor of the tax payment is 2.62, and the tax compliance factor is 2.80, with each average below the median value of 3, indicating that the recognition of the fair factor and the tax compliance factor is needed to be improved. Fourth, the causes for improvement of sincere taxes were shown to be high at 4.03, and the 'increase of tax exemption benefits' among the questionnaires was recognized the highest at 4.17, and the detailed implementation questions for prevention of tax evasion suggested the need for punishment of tax dodgers. Fifth, the analysis of differences in the level of perception between men and women on the tax ceremony showed that women had a higher average than men for each factor, and that women were perceived to be more than men, similar to the preceding study. Finally, workers in Jeonbuk Area are found to be more sympathetic to tax authorities' advance reports, tax education, and strengthened public relations than other regions' prior studies, suggesting a tax policy proposal to visit taxpayers by region.