조세부과주체에 따른 부동산 조세의 납세신뢰와 의식 및 순응 간의 구조적 관계 차이：양도소득세와 재산세의 조절효과 비교

초록

[Purpose]We verified the moderating effect of the degree of tax burden according to the subject(national tax and local tax) of tax imposition in the structural relationship of tax payers’ trust, tax morale, and tax compliance. The results of this analysis will provide implications that can be referenced for improving the efficiency of tax administration in the future based on the results of the influence relationship between the variables analyzed in this study, thereby contributing to the use of theoretical basic data necessary for the government and tax authorities to establish more effective tax policies. [Methodology]To this end, we conducted a survey targeting adults who had experience paying taxes through tax obligations from April 1 to May 1, 2024. Frequency analysis, factor analysis, reliability analysis, and correlation analysis were performed using statistical programs, SPSSWIN 28.0 and Amos 28.0. After this preliminary analysis, and then structural equation modeling analysis was performed to test the mediating effect of tax morale. [Findings]Through the verification of this study, the hypothesis that “tax morale will have a mediating effect when tax payers’ trust affects tax compliance” was accepted. and the hypothesis that “the degree of tax burden according to the tax imposition subject will play a moderating role in the relationship between tax payers’ trust, tax morale, and tax compliance” was accepted. [Implications]The results of this study will be helpful in establishing a policy foundation for increasing the fiscal independence of the government and local governments by inducing sound tax payment of national and local taxes through analyzing the relationship between tax payers’ trust, tax morale, and tax compliance regarding national and local taxes.

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