소득수준과 부동산거래 경험에 따른 납세자의 신뢰와 의식 및 순응 간의 관련성 분석

초록

This study provides foundational insights for the formulation of effective tax policies by analyzing the relationships among taxpayers' trust, tax morale, and tax compliance. It specifically explores how income level and real estate transaction experience moderate these relationships. A survey of adults with tax payment experience was conducted in April 2024, yielding 403 valid responses. Structural equation modeling was employed to analyze the data. The results indicate that among low-income individuals, taxpayers' trust significantly influenced tax morale, but not tax compliance. Conversely, in the high-income group, both the influence of trust on tax morale and the influence of tax morale on tax compliance were statistically significant. Regarding real estate transaction experience, only the link between trust and morale was significant for individuals without such experience. However, for those with transaction experience, both the trust-morale and morale-compliance relationships were statistically significant. These findings suggest that the mechanisms driving tax compliance vary depending on income level and real estate transaction experience. Therefore, differentiated tax policy strategies tailored to these factors may enhance compliance more effectively.

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