과세정책과 납세의무자의 성격적 특성이 납세순응 태도에 미치는 영향
A study on tax payers' attitudes depending on the policy of taxation and individual personalities of tax payers
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>본 연구에서는 과세정책 특성과 납세의무자들의 성격적 특성이 납세순응태도에 미치는 영향에 대하여 조사분석하였다. 이에 따라 본 연구를 통해서 얻어진 결과를 요약하면 다음과 같다.첫째, 보수적 성향이 강한 납세의무자의 경우에는 처벌위주의 과세정책을 적용하는 것이 유인위주의 과세정책을 적용하는 것보다 납세순응태도가 더 긍정적으로 형성되는 반면, 보수적 성향이 약한 납세의무자의 경우에는 유인위주 과세정책을 적용하여야 납세순응태도가 더 긍정적으로 형성된다.둘째, 감정성 성향이 강한 납세의무자의 경우에도 처벌위주의 과세정책을 적용하는 것이 유인위주의 과세정책을 적용하는 것보다 납세순응태도가 더 긍정적으로 형성된다. 그러나 감정성 성향이 약한 납세의무자의 경우에는 과세정책의 특성변수와 납세순응태도 변수 간에 유의적인 관계가 성립되지 않았다.셋째, 행동성 성향이 강한 납세의무자의 경우에는 처벌위주의 과세정책을 적용하는 것이 유인위주의 과세정책을 적용하는 것보다 더 납세순응태도가 긍정적으로 형성되는 반면, 행동성 성향이 약한 납세의무자의 경우에는 유인위주 과세정책을 적용하여야 납세순응태도가 더 긍정적으로 형성된다.넷째, 신경성 성향이 강한 납세의무자의 경우에는 유인위주의 과세정책을 적용하는 것이 처벌위주의 과세정책을 적용하는 것보다 납세순응태도가 더 긍정적으로 형성되는 반면, 신경성 성향이 약한 납세의무자의 경우에는 처벌위주 과세정책을 적용하여야 납세순응태도가 더 긍정적으로 형성된다.
Abstract
>The aim of the study is to investigate how the individual personalities of tax payers' have an influence on their compliance with paying taxes and as the result of the tendency which policy of taxation should be adopted so as to obtain positive results. The results of the study can be summarized like the following.First, a policy which imposes a penalty can form the compliance with paying tax on the tax payers who are strongly conservative. On the other hand, when tax is imposed on the tax payers who are not conservative very much, a policy which provide some incentives can be adopted to induce tax payers to comply with paying tax. Second, in case of tax payers who are easily inclined to emotional aspects, like the above case, a policy which provide some incentives has more effect on the attitude of tax payers' than that of imposing a penalty. In the case of tax payers who are not mercy of emotion, the significant relationship between the valuables of the taxation policy and those of the attitudes of paying tax was not observed.Third, a policy which imposes a penalty has more influence on compliance with paying tax than a policy which provides some incentives as to the tax payers' who are inclined to be active whereas a policy which provides some incentives should be adopted as to the opposite so as to form the positive attitude.Finally, the tax payers who have nervous temperament comply with paying tax by adopting a policy which provides some incentives rather than a policy which impose a penalty. However, to the tax payers who don't have nervous temperament a policy which imposes a penalty should be adopted so as to form a positive attitudes of paying tax.The above results show the necessity of the flexible adoption of a taxation policy which can induce tax payers to comply with paying tax.
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