국가미래기술과 조세역량 강화를 위한 납세의식 결정요인 검증

Abstract

The purpose of this study is to analyze the tax factors that have a positive effect on sincere consciousness of taxpayers. Tax factors were extracted by The Factor Analysis. The Multiple Regression Analysis was performed by using sincere consciousness of taxpayers as a dependent variable among the tax factors extracted by the factor analysis and setting the tax compliance factor, tax compensation, tax fairness and taxpayer honesty as independent variables. The results of the study are as follows. First of all, it was verified statistically significantly that only the tax compensation had positive influence on the employee’s sincere consciousness of taxpayers at the 1% level with a positive (+) correlation. However, the tax fairness was analyzed to have no positive effect on the employee’s sincere consciousness of taxpayers as t-values were shown to be –1.769, p-value 0.079, which showed a statistical significance at 10 percent level, but had a negative correlation. The tax compliance factors and taxpayer honesty were analyzed to be statistically insignificant. Second, In the self-employed group's sincere consciousness of taxpayers, it was verified statistically significantly that the tax compliance factor and the tax compensation had positive influence at the level of 1% and at the level of 5% respectively, with a positive (+) correlation. The tax fairness and taxpayer honesty were analyzed to be statistically insignificant. The results of this study will help to establish appropriate and reasonable directions for establishing the tax policy to improve the sincere tax consciousness in the future and improving the taxation environment.