납세자 신뢰도가 납세의식 및 납세순응행위에 미치는 영향
The Effects of the Taxpayers' Trust on the Tax Consciousness and Tax Compliance Action
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This study, we aimed to investigate the impact of taxpayer's trust on the tax consciousness and tax compliance action in survey. We collected data by a question paper to complete this study, established a study model and analyzed it. The data were collected from Direct Survey. The frequency analysis, exploratory factor and reliability test, multiple regression, path analysis of SPSSWIN were applied to analyze the data. The results were as follows:First, It was found that tax service of taxpayer's trust has significant effects on the tax sincerity of tax consciousness, that tax infrastructure of taxpayer's trust has significant affects on the tax fairness and tax sincerity of tax consciousness, and that tax transparency of taxpayer's trust influence significantly on the tax fairness and tax ethics of tax consciousness. Second, It was found that tax service of taxpayer's trust has significant effects on the loyalty of tax compliance action, that tax infrastructure, tax transparency of taxpayer's trust have significant affect on the non action of tax compliance action. Third, We were found that tax fairness of tax consciousness has significant effects on the complaining behavior and non action of tax compliance action, that tax ethics of tax consciousness has significant affects on the loyalty and complaining behavior of tax compliance action, and that tax sincerity of tax consciousness has significant effects on the loyalty of tax compliance action.
Abstract
This study, we aimed to investigate the impact of taxpayer's trust on the tax consciousness and tax compliance action in survey. We collected data by a question paper to complete this study, established a study model and analyzed it. The data were collected from Direct Survey. The frequency analysis, exploratory factor and reliability test, multiple regression, path analysis of SPSSWIN were applied to analyze the data. The results were as follows:First, It was found that tax service of taxpayer's trust has significant effects on the tax sincerity of tax consciousness, that tax infrastructure of taxpayer's trust has significant affects on the tax fairness and tax sincerity of tax consciousness, and that tax transparency of taxpayer's trust influence significantly on the tax fairness and tax ethics of tax consciousness. Second, It was found that tax service of taxpayer's trust has significant effects on the loyalty of tax compliance action, that tax infrastructure, tax transparency of taxpayer's trust have significant affect on the non action of tax compliance action. Third, We were found that tax fairness of tax consciousness has significant effects on the complaining behavior and non action of tax compliance action, that tax ethics of tax consciousness has significant affects on the loyalty and complaining behavior of tax compliance action, and that tax sincerity of tax consciousness has significant effects on the loyalty of tax compliance action.
참고문헌 (35)
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