Factors That Affect Taxpayers’Perceptions of Tax Fairness： Evidence from Korea

납세자의 조세공정성 인식에 영향을 미치는 요인의 분석

이 연구는 한국조세재정연구원의 8차 재정패널 데이터가 제공하는 고유한 연구기회를 활용하여 조세제도에 대한 인식이 적정 조세부담률 수준의 판단에 미치는 영향을 분석하였다. 조세공정성에 대한 심리학이론을 바탕으로 조세공평성을 수직적 공평, 수평적 공평, 교환형평성으로 구분하였으며, 우리나라 납세자들이 판단하는 적정 조세부담의 수준을 납세의식(세금을 기꺼이 지불하려는 의사)의 대용치로 활용하였다. 실증분석 결과 납세자들은 교환형평성에 대안 인식이 부정적일 수록, 수직적･수평적 조세부담 수준이 불공평하다고 인식할수록 적정 조세부담률을 낮게 평가하였다. 이 연구는 적정한 조세부담률에 대한 주관적 평가를 활용함으로써 탈세에 대한 윤리적 가치관을 납세의식의 대용치로 사용하는 경우 발생할 수 있는 응답편의의 문제를 극복하고자 했다는 점에서 선행연구와 차별화된다. 조세정책의 수립과 조세법의 개정에 있어서 조세저항을 예방하고 납세자 순응을 유도하기 위해서 정책당국은 사전적으로 납세의식을 높일 수 있는 효과적인 전략을 수립해야만 한다. 이 연구는 우리나라 납세자들이 인식하고 있는 분배적 공정성이 적정 조세부담률 수준의 평가에 체계적인 영향을 미치고 있음을 실증적으로 밝힘으로써 납세의식의 결정요인에 관한 실증연구의 발전에 공헌하고, 세정당국의 정책 입안에 도움이 되는 시사점을 제시하였다.

The study investigates the impact of Korean taxpayers’ perceived tax fairness on their judgement of appropriate level of tax burden with the 8th financial penal date developed by the Korea Institute of Public Finance. In particular, drawing on social psychology of tax fairness, three types of distributive fairness are distinguished: vertical, horizontal and exchange inequity. I presume the appropriate level of tax burden assessed by the respondents will reveal their varying tax morale. As the perceptions of fairness of the tax system are important factors in shaping tax morale, I hypothesize that the appropriate tax burden is affected by differential perceptions regarding tax fairness. Empirical findings support the hypotheses: taxpayers are likely to assess lower level of appropriate tax burden when they have negative perceptions of horizontal, vertical and exchange equity. However, perceived procedural fairness does not have influence on the appropriate level of tax burden. Moreover, it is shown that trust in other people is significantly associated with higher level of willingness to pay taxes. The traditional deterrence approach relies heavily on audit and penalties, neglecting the psychological and social aspects of taxation. Also, control and punishment may elicit unintended side effects that crowd out intrinsic motivation to pay taxes. The study contributes to the social psychological approach to tax behavior that emphasizes non-economic factors in shaping tax morale. Despite its comprehensive concept, traditional measure of tax morale relates to personal norm regarding tax evasion, and thereby represents merely one of many aspects of tax morale. I claim that taxpayers’ willingness to pay taxes can be measured by their assessment of appropriate level of tax burden. The study demonstrates that tax fairness is related to Korean taxpayers’ tax morale by providing empirical evidence on the positive relationship between perceived distributional tax fairness and the appropriate level of tax burden. Scientific knowledge about the impact of fairness perceptions on willingness to pay taxes can help the tax authority to devise cost-effective strategies to tackle the negative perceptions of the tax system. In this regard, the study can provide policy makers with useful information that assist them in designing effective tax policy. The empirical result suggests that the tax authority can enhance taxpayers’ tax morale by mitigating perceived tax unfairness. It is argued that taxpayers’ willingness to pay taxes is affected by the quality of the tax system. Thus, the study has practical relevance in that it shows the most important institutional factor that determines the appropriate tax burden is vertical inequity perceptions. Psychological tax contract requires the tax authority to take the initiative to build a trustful relationship between the government and taxpayers. Within the framework, tax officers should act not only as strict laws enforcers, but as kind supporters who safeguard the implicit tax contract in order not to crow-out taxpayers’ intrinsic motivation to pay taxes. Hence, the study provides a fresh outlook on the relationship between tax morale and perceived tax fairness by incorporating the appropriate tax burden as a proxy measure for tax morale. In order for the tax authority to prevent tax resistance and to enhance tax compliance, it is necessary to devise effective strategies to foster tax morale. The findings imply that the government should pay more attention to attenuate negative perceptions about the tax system in terms of perceived tax fairness.