현장실습 참여한 대학생들의 납세의식에 관한 연구 - 과세관청의 현장에 참여한 대학생을 중심으로 -

Abstract

The purpose of this study is to analyze the level of tax consciousness of university students who participated in the notification office of the tax office and to identify the factors affecting the tax consciousness and to suggest ways to improve tax consciousness in the future. The results of the study are summarized as follows. First, the level of tax consciousness of university students participating in the field was analyzed by using the Likert 5-point scale. As a result, the median value of 3 was found to be lower than 4.17 points for tax ethics, 4.02 points for tax hearing consciousness, respectively. Second, among the factors affecting the tax consciousness, 'it is the basic duty of the people to pay taxes in earnest' and 'the corresponding responsibility of the person who deceives the tax' is the highest at 4.39 points. 'The fear of investigation of taxable income' '3.70 points,' tax education and promotion '3.52 points lower. Third, 'honesty of taxpayers' was 4.34 and 'high probability of tax evasion' was 4.14, which were higher than previous studies on university students except 'Societal respect for sincere taxpayers'. Fourth, there was a statistically significant difference between male students and female students at the level of 1% within the questionnaire, and it was found that female students were similar to previous studies because they had higher average score than male students This study suggests that taxpayers' suggestion of taxation is presented through empirical analysis such as expanding opportunities for university students to practice taxation and strengthening investigation function of taxation offices.