납세자의 세제인지도와 성실납세의 관계

목차

Ⅰ. 서 론
Ⅱ. 이론적 고찰 및 선행연구
Ⅲ. 연구의 설계
Ⅳ. 실증분석의 결과 및 해석
Ⅴ. 결 론
Abstract

본문내용

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(Abstract)
The Relation of Tax Recognition Degree and Tax compliance
Sim, Suk-Moo·Nam, Ki-Won
A primary financial sources of the government is the individual tax system. This system is based on the voluntary compliance by the taxpayers. Their level of compliance, however, is reported to be deteriorating. There are frequently cited factors related to the deterioration including taxpayer's income level, tax rates, degree of taxpayer's confidence in the government, age, perceived fairness of tax administration, tax audit rate, tax ethics, and the influence of noncompliant peers.
By the results of this study suggest following conclusions which con help the further discussions. As taxpayers's income level increased, propensity to evade decreased attitude to regulation became compliance, and self assessed penalty magnitude increased. This suggests that low income class takes resistant attitude toward tax administration. with regard to tax rate, as income tax rates increased, propensity to evade increased, taxpayer's attitude to regulation became resistant, and self assessed penalty magnitude decreased. The conclusions support the idea that tax rate policy has a beneficial effect on maintaining high tax compliance rates.
Concerning the quality of governments confidence, as a degree of public confidence in the government increased, propensity to evade decreased, attitude to regulation became compliance, and self assessed penalty magnitude increased, One implication for this result is that to keep high compliance rate and be achieved by the efforts of entire government.
Key Words :
Tax Recognition, Tax Compliance, taxpayer's income Level, Tax Rates

키워드

납세자,   세제인지도,   성실납세