Korean Journal of Social and Personality Psychology
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ISSN : 1229-0653
Tax Attitude, Fair Society Perception, and Tax Behavior
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Abstract
This study examined the tax payment behavior in the psycho-social perspective, getting out of traditional economic perspectives for the study of the tax payment behavior. We tried to design a model and verify it assuming various criteria for tax payment behavior as the latent variable of tax payment behavior, individual psycho-social variables as the latent variable of tax payment attitudes which can predict the tax payment behavior, and the characteristics of fair society as the latent variable of fair society perception. Participants were total 1,179 people including 905 people of salary earners and 274 people of business income earners. Data was collected by online panel survey. As the result of the construct validity verification of the tax payment behavior, it was shown that the tax payment behavior is consisted of 4 types of behavior-voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion. Further they were classified into tax compliance behaviour(voluntary tax payment) and tax resistance behavior(enforced tax compliance, tax avoidance, tax evasion). Positive correlations among tax payment attitudes, fair society perception, and 4 types of tax payment behaviors were observed. In the model verification, tax payment attitude had a meaningful impact on tax compliance behaviour and tax resistance behavior, but fair society perception didn't affect both behaviors. Preferably, tax resistance behavior had a meaningful impact on fair society perception. Finally, the implications and limitations of this study, suggestions for a healthy tax culture, and the future research directions were discussed.
- keywords
- 납세 태도, 공정 사회 인식, 납세 순응 행동, 납세 저항 행동, Tax Payment Attitude, Fair Society Perception, Tax compliance Behavior, Tax Resistance Behavior, voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion
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