소득형태와 부동산 보유비중에 따른 납세자의 신뢰와 의식 및 순응 간의 관련성 분석

초록

[Purpose]This study analyzed whether income type(business income and salary income) and proportion of real estate holdings play a role as moderator variables in the structural relationship between tax payers’ trust and tax morale and tax compliance. Through this analysis, we intend to contribute to the improvement of tax policy and the establishment of tax payers’ trust. The results of this study can be used as basic data for the government and tax authorities to establish more effective tax policies. [Methodology]To this end, a survey of adults who have paid taxes was conducted from April 1 to May 1, 2024, and a total of 403 questionnaires were used for this analysis. For statistical analysis of the collected data, I conducted frequency analysis, factor analysis, reliability analysis, and structural equation model analysis using SPSSWIN 28.0 and AMOS 28.0. [Findings]As a result of the analysis of the income type, business income was statistically significant in the relationship between tax payers’ trust and tax morale and the relationship between tax payers’ trust and tax compliance. However, in salary income, the relationship between tax payers’ trust and tax morale and the relationship between tax morale and tax compliance was statistically significant. Therefore, there was a difference between the two groups. In the analysis of the proportion of real estate holdings, the relationship between tax payers’ trust and tax morale was statistically significant in the group with a low proportion of real estate holdings. In the group with a high proportion of real estate holdings, the relationship between tax payers’ trust and tax morale and the relationship between tax morale and tax compliance was statistically significant. Therefore, there was a difference between the two groups. [Implications]The difference in the degree to which income type affect tax compliance and the difference in the degree to which proportion of real estate holdings affect tax compliance suggest the need for differentiated tax compliance policies according to income types and proportion of real estate holdings.

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