보상의 제공이 ‘편리한 연말정산서비스’ 이용도 향상에 미치는 영향

The Effects of Rewards on Use Intention of Convenient year-end tax settlement service

연말정산신고시 원천징수의무자와 납세의무자가 부담하는 납세협력비용은 과세관청에 대한 신뢰를 저하시킬 수 있다는 문제점이 있다. 이에 국세청은 기존 연말정산간소화서비스를 보완한 ‘편리한 연말정산서비스’를 새로이 도입하였다. 해당 서비스는 납세자의 과세관청에 대한 신뢰를 향상시켜 납세자의 자발적인 납세순응을 높이는데 기여할 것이다. 본 논문은 ‘편리한 연말정산서비스’ 이용을 유인할 수 있는 방안을 연구하고자 한다. Slippery slope framework 이론에서는 납세순응을 증가시키는 방안은 납세순응의 동기를 고려하여 구상하여야 한다고 주장한다. 즉 자발적 동기의 경우 보상을, 강제적 동기는 제재가 적합한 방안이라고 본다. ‘편리한 연말정산서비스’ 이용은 납세자의 의무가 아니며 과세관청에 대한 신뢰 향상이라는 자발적 동기로 이루어진다. 따라서 본 논문은 ‘편리한 연말정산서비스’ 이용을 향상시키는 방안은 해당 서비스 이용에 대해 보상을 제공하는 것이라고 보았다. 이에 본 논문은 실험방법을 이용하여 보상의 제공이 ‘편리한 연말정산서비스’ 이용도 향상에 미치는 영향을 분석하였다. 실험은 근로자를 대상으로 하였고 보상의 종류는 세액공제와 세금포인트로 하였다. 두 보상은 모두 납부세액에서 일정금액을 공제하되, 납부세액을 초과하는 금액의 활용범위를 다르게 설계하였고 보상의 크기는 6가지로 하였다. 분석결과, 보상의 종류와 관계없이 7천원 이상의 보상이 주어지는 경우 이용의사가 유의하게 증가하였다. 서비스의 만족도별 분석에서는 만족도가 좋지 않은 납세자는 두 보상방안에서 보상이 5천원 이상일때 이용의사가 유의하게 증가하였다. 만족도가 좋은 납세자는 세액공제의 경우 이용의사의 변화가 미미하였지만, 세금포인트혜택이 1만원인 경우에는 유의한 변화가 나타났다. 이러한 본 연구의 결과를 이용하여 과세당국은 납세자에게 적절한 보상을 제공하여 ‘편리한 연말정산서비스’의 이용을 증가시키고, 이로써 납세자가 과세당국을 보다 신뢰함으로써 궁극적으로 납세순응을 향상시킬 수 있을 것으로 기대된다.

In the year-end tax settlement reporting process, a lot of tax compliance costs are incurred. Especially considering the fact that withholding taxpayers substitute for the tax authority for taxation convenience, tax compliance costs related to the year-end tax settlement are too heavy. This may lead to a decrease in the trust of the tax authority. So the Korea National Tax Service(NTS) has introduced a simplification service for the year-end tax settlement. Despite these efforts, tax compliance costs related to the year-end tax settlement still exist. Thus, NTS revised the simplification service for the year-end tax settlement, which is called the convenient year-end tax settlement service, and it has been enforced in 2015. This service reflects the introduction of pre-filled tax returns and the simplification of taxation, which is suggested as a way to reduce tax compliance costs by related research. The unrevised simplification service for the year-end tax settlement has a system of one-way in which NTS reviews the information submitted by the taxpayers. Therefore, the taxpayers trust in NTS through this system is limited. On the other hand, the convenient year-end tax settlement service is a two-way system that informs the taxpayers of their tax amount and then the taxpayers confirm the legally owed amount. So it is expected that this service will contribute to lower tax compliance costs. And this service will encourage trust in NTS and contribute in leading to voluntary tax compliance. In addition, related research finds that the satisfaction with the tax administration service and tax compliance have a positive relation. It means that this service may contribute to increase tax compliance. Considering this relationship, NTS needs to plan ways to improve the use of this services. Therefore, the purpose of this paper is to examine ways to increase the usage of this services. Tax compliance is affected by other factors than sanctions and economic factors(Torgler 2001, 2002). But related research largely analyzes the effect of sanctions on tax compliance(Friedland, Maital, and Rutenberg 1978; Beck, Davis, and Jung 1991; Alm, Jackson, and Mckee 1992a; Alm, Cronshaw, and Mckee 1993, Cuccia 1994). In this situation, Kirchler, Hoelzl, and Wahl (2008) suggest the slippery slope framework model (here after, S-S model) that emphasizes the importance of considering both rewards and sanctions to improve tax compliance. They argue that tax compliance is affected by the interaction of taxpayers forced and voluntary motives. In the former case, the tax authority recognizes taxpayers as criminals who are highly likely to evade taxes. Therefore, the tax authority implements sanction policies such as increasing tax rate to deter taxpayers. From this point of view, tax compliance is determined by forced motivation. On the other hand, the latter recognizes that the tax authority and the taxpayer are in a mutually cooperative relationship, so the tax authority will provide various rewards to taxpayers in order to obtain their trust. In other words, the S-S model suggests that the way to increase tax compliance should be designed considering the motivation of tax compliance. Therefore, the S-S model is an appropriate theory for studying the way to increase the usage of convenient year-end tax settlement service. First, this service is a tax administration service used to improve the taxpayer s trust in the tax authority, and using this service is not the taxpayer s obligation. Therefore, rewards are more appropriate as a way to increase tax compliance through this service. Thus, we examine rewards to increase the use of the convenient year-end tax settlement service. First, we try to find out what type of rewards may increase the willingness of taxpayers to use this service. Tax credit and tax points are considered as specific types of rewards. Second, the impact of these rewards may vary depending on satisfaction with this s