세무업무 종사자의 성실신고 유인제도에 대한 인식도 차이 분석

Abstract

In order to study the difference in perception between the sincerity reporting incentive system perceived by tax workers and tax source transparency, tax source transparency was defined as a dependent variable and sincerity reporting support and recognition were defined as independent variables. The results of constructing and testing a research model to see if there is a difference in perception between all tax workers and each group of workers are as follows. First, a significant positive (+) relationship was found in the relationship between the incentive system for sincere reporting and tax source transparency for all workers. Second, proxy workers perceived that the transparency of tax sources improved as the support for sincere reporting, such as the expansion of prior guidance promoted by the tax authorities, increased. Third, administrative workers recognize that recognition of sincere reporting, such as reducing tax costs and transparency in sincere reporting, is important in improving transparency in tax sources. The results of the study show that the incentive system for sincere reporting contributes to the improvement of tax source transparency, but agency workers recognize that sincere reporting support has a great influence on tax source transparency. There are differences and contributions compared to previous studies that this study presented policy improvement directions and implications for improving tax source transparency through the perceived perceptions of tax workers in relation to the faithful reporting incentive system currently implemented by tax authorities.