납세의식의 인지도 차이에 관한 연구 - 세무업무종사자와 일반납세자 집단 간의 차이 -

Abstract

This study established and tested a research model to examine the difference in tax awareness among tax accountants in Daejeon, Sejong and other Chungcheong provinces, employees working in National Tax Service, and taxpayers such as business income earners and earned income earners. Multivariate analysis of variance was used to compare the differences between groups, and t-verification was performed for each individual question to determine which question, etc. had significant differences. Research on the difference in awareness of tax awareness between groups engaged in tax affairs and groups of taxpayers in Korea may suggest several policy implications as follows. First, there is a significant difference in recognition of tax awareness between the group of tax workers and the group of taxpayers, and accordingly, the direction of the tax authorities policy is presented when establishing tax policies. Second, it is not appropriate to assume that all groups of tax workers with high tax law knowledge are highly recognizable, so it is necessary to present policy directions suitable for each group's level according to factors such as fairness of tax payment, taxpayer honesty and sincerity. Third, the tax authorities need to promote the tax authorities' sincere report of ordinary taxpayers, as the taxpayer group shows a more recognizable relationship with tax evasion-related questions than the tax worker group. Finally, there have been a number of prior studies on taxpayers recently, but there are not many studies because tax workers are a group with work security. This study is significant in that it provided empirical evidence as an analysis of the difference in awareness between tax workers and groups of taxpayers.