전자세금계산서 도입요인이 이용자 만족도와 납세순응도에 미치는 영향

Abstract

This research study examined the effects that the implementation factors of the National Tax Service electronic tax invoice policy had on user satisfaction, and by determining the effects of user satisfaction on the administrative credibility of the organization implementing the policy and also on the compliance of tax paying activities. The results of the analysis confirmed that first, reduction of cooperation related costs, transparency of transactions and work efficiency, which were selected as implementation factors, had an effect on the user satisfaction of the policy. Second, the user satisfaction of the policy had an effect on administrative credibility of the organization and the compliance of tax paying activity, which is compliance of tax paying activities. Third, because the results of the analysis confirmed that the effects of the implementation factors including reduction of cooperation related costs, transparency of transactions and work efficiency on the performance of the policy. The results of this research confirm that there is a need for the organization implementing the electronic tax invoice policy to make continuous efforts at the policy and organization level to increase user satisfaction and that the performance of the policy can also be increased as a result.