- 권한신청
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납세 태도, 공정 사회 인식 및 납세 행동
Tax Attitude, Fair Society Perception, and Tax Behavior
이지홍 (가톨릭대학교)
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초록
본 연구는 납세 행동의 연구에 대한 전통적인 경제적 관점에서 벗어나 심리사회적인 관점에서 납세 행동을 검토하였다. 다양한 납세 행동의 준거들을 납세 행동이라는 잠재 변인으로, 납세 행동을 예측하는 개인의 심리적 변인들을 납세 태도라는 잠재 변인으로, 그리고 공정 사회의 특성들을 공정 사회 인식이라는 잠재 변인으로 상정하여 모형을 설정하고 이를 검증하고자 하였다. 연구 참여자는 급여 소득자가 905명, 사업 소득자가 274명으로 총 1,179명이었으며, 온라인 패널조사로 자료를 수집하였다. 납세 행동의 구성타당도를 검증한 결과 납세 행동은 자발적 납세, 강압적 납세, 절세, 그리고 탈세의 네 가지로 구성되었으며, 이 네 가지는 납세 순응 행동(자발적 납세)과 납세 저항 행동(강압적 납세, 절세, 탈세)으로 대별되었다. 전반적으로 공정사회 인식과 납세 행동 간에는 정적인 상관관계가 유의하였다. 사회가 공정하다고 인식할수록 납세 순응 행동과 납세 저항 행동을 동시에 많이 하였다. 납세 태도를 포함하여 연구 모형을 검증하면, 납세 태도는 공정 사회 인식, 납세 순응 행동 및 납세 저항 행동에 유의미한 영향을 주지만 공정 사회 인식이 납세 저항 행동이나 납세 순응 행동에 미치는 영향은 유의하지 않았다. 오히려 납세 저항 행동이 공정 사회 인식에 유의미한 영향을 끼쳤다. 이 결과에 대한 가능한 여러 해석과 함께 본 연구의 의의와 제한점, 건전한 납세 문화를 위한 제언 및 향후 연구 방향을 논의하였다.
- 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
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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