상업정보계고 전문교과 교사와 학생들의 납세의식에 관한 연구

Abstract

The purpose of this study is to analyse the level of perception of teachers charged with teaching specialized course of study for commercial information who are actual taxpayers and students attending such schools. By reviewing on any difference in the level of such perception between the above mentioned two it is aimed to have analysis on possible factors affecting the inclination for compliance with tax payment and to heighten perception on tax payment through feedback of result of such analysis to teaching-studying process. Based on the above mentioned result in this study this author likes to propose following measures for heightening perception of tax payment by teachers who are taxpayers and by high school students who are potential taxpayers. Before anything else the following measures are suggested as direction for heightening perception of tax payment by teachers: Firstly, it is role model of teachers for setting example for the students. Through various research study and training their perception on ethical aspect of tax payment should be fostered. Thus their knowledge on taxes and tax laws should be communicated to the students naturally through process of study. Secondly when teachers responsible for teaching pay taxes faithfully then there should be selection of teachers who are most outstanding and faithful as taxpayer and there should be official commendation for them or incentive should be provided. By taking such measures it is necessary to provide incentives for creating healthy perception on tax payment for society in general. As for measures for fostering perception on tax payment by students: First, it is urgently required to program and implement regular teaching on taxes for the students. Second, there is need for supporting development and distribution of data for education on taxes and to carry out education for the teachers at first line so that on the basis of accurate knowledge on taxes they can teach students properly. Third, at tax offices at pertinent regions there should be inter-connected teaching on taxes for the students. Fourth, through development of diverse contents there is absolute need for persistent public relations activity; Fifth, increasing number of times for essay writing on taxes will be a desired step toward the direction for inducing higher level of students.