성실신고 유인제도가 세원투명성 향상에 미치는 영향

Abstract

In order to study the causal relationship of the influence of the sincere report inducement system on the improvement of tax source transparency, the dependent variable is tax source transparency, and the independent variable is supported by prior sincerity report and recognition First, the related regression line between the dependent variable, the transparency of tax sources, the independent variable, the support for prior truth reporting, and the recognition of sincere report confirmation is found to be appropriate for the model. Second, we find that the greater the support for pre-fidelity reporting in the relationship between pre-fidelity reporting support and transparency of tax sources increases at a significant level. Third, the relationship between the recognition of sincere report confirmation and the transparency of tax sources did not find a causal relationship in which the transparency of tax sources increases as the perception of sincere report confirmation increases. The results of the study showed that the greater the support for prior sincere reporting, the higher the transparency of tax sources, but the causal relationship between the improvement of transparency in tax sources and the recognition of sincere reporting was not found. In addition, it suggests the importance of providing individual analysis data for improvement of sincere reporting system, improvement of sincere reporting system, improvement of sincere reporting by taxpayers, and guidance of tax return for voluntary sincere reporting. This study suggested policy improvement directions and implications for improving tax source transparency through recognition results recognized by tax accountants and their employees on behalf of taxpayers in the field of practice.