과세정책이 납세순응태도에 미치는 영향

A study on tax payers' compliant attitudes depending on the policy of taxation

본 연구에서는 과세정책이 납세순응태도에 미치는 영향에 대하여 조사, 분석하였다. 이에 따라 본 연구를 통해서 얻어진 결과를 요약하면 다음과 같다. 첫째, 분권화 성향이 강한 조직의 경우에는 유인위주의 과세정책을 적용하는 것이 처벌위주의 과세정책을 적용하는 것보다 납세순응태도가 더 긍정적으로 형성된다. 둘째, 집권화 성향이 강한 조직의 경우에도 유인위주의 과세정책을 적용하는 것이 처벌위주의 과세정책을 적용하는 것보다 납세순응태도가 더 긍정적으로 형성된다. 위와 같은 결과는 합리적 과세정책 수행에 있어 조직의 제반 상황적 특성의 고려가 필요함을 시사해 준다.

The aim of the study is to investigate how the characteristics of organizations have an influence on their compliance with paying taxes and as the result of the tendency which policy of taxation should be adopted so as to obtain positive results. The results of the study can be summarized like the following. First, a policy which provide incentives can form the tax payer's compliant attitudes with organizations who are strongly decentralized. On the other hand, a policy which imposes penalty can form the compliance with organizations who are weakly decentralized. Second, in case of organizations who are inclined toward strongly innovation, like the above case, a policy which provide some incentives has more effect on the attitude of tax payers' than that of imposing a penalty. On the other hand, in case of organizations who are inclined toward weakly innovation, like the above case, a policy which imposes penalty has more effect on the attitude of tax payers' than that of providing incentives. Third, a policy which provide incentives can form the tax payer's compliant attitudes with organizations who are recognized depression. but in the case of tax payers who are recognized a prosperous condition, the significant relationship between the valuables of the taxation policy and those of the attitudes of paying tax was not observed. The above results show the necessity of the flexible adoption of a taxation policy which can induce tax payers to comply with paying tax.