성실신고확인제도가 이용자 수용도 및 납세순응도에 미치는 영향 (Influence of Confirmed Compliant Tax Reporting System on Use's Acceptability and the Compliance of Tax Payment)

서지정보

· 발행기관 : 한국회계정보학회
· 수록지 정보 : 회계정보연구 / 34권 / 4호 / 207 ~ 246페이지
· 저자명 : 이봉구, 홍정화, 차진화

초록

본 연구의 목적은 성실신고확인제도가 이용자 수용도 및 납세순응도에 미치는 영향을 분석함으로써 성실신고확인제도의 개선방안을 찾는데 있다. 목적을 달성하기 위하여 먼저, 본 연구의 이론적 배경을 문헌과 선행연구의 검토로 살펴보고, 이를 바탕으로 성실신고확인제도의 특성과 이용자 수용도, 납세순응도 간의 관련성을 측정하기 위한 설문조사를 실시하는 이론적 연구방법과 실증적 연구 방법을 병행하여 사용하였다. 설문지의 신뢰도와 타당도를 높이기 위한 예비조사(pilot test)는 2015년 11월 26일부터 12월 15일까지 20일 동안 2개의 표본 집단에서 각 5명씩 총 10명에게 실시하였고, 본 설문조사는 세무대리인과 성실신고확인제도 대상 납세자에게 2016년 2월 16일에서 3월 31일까지 총 45여일에 걸쳐 직접방문, 이메일, 팩스로 설문지를 배부 및 회수하였다. 배부된 설문지는 총 350부 중 총 159부를 회수하여 회수율은 45.4%이었다. 이 중 응답이 부실하여 연구에 포함하기 어려운 설문지 13부를 제외하였고, 146부를 연구에 활용하였다. 본 연구의 자료는 SPSS 18.0으로 분석하였다.
본 연구의 결과를 다음과 같이 요약할 수 있다.
첫째, 규제, 낮아지는 소득세부담수준과 이용자 수용도는 양(+)의 관련성이 있는 것으로 나타나, 혜택과 규제를 많이 할수록, 소득세부담수준이 낮아질수록 이용자 수용도는 증가하는 것으로 판단된다. 둘째, 이용자 수용도는 납세순응도와 양(+)의 관련성이 있는 것으로 나타나 이용자 수용도가 높을수록 납세순응도는 증가하는 것으로 판단된다. 셋째, 낮아지는 소득세부담수준과 납세순응도는 양(+)의 관련성이 있는 것으로 나타나 성실신고확인제도의 특성요인의 규제를 많이 할수록, 낮아지는 소득세부담수준이 납세순응도를 증가시키는 것으로 판단된다. 넷째, 성실신고확인제도의 특성(혜택, 규제, 소득세부담수준, 납세협력비용)과 납세순응도 간에 이용자 수용도가 매개역할을 하지 않는 것으로 나타났다. 다섯째, 성실신고확인제도의 특성과 납세순응도 간 성별, 납세경력에 따라 부분적으로 차이가 있는 것으로 나타났고 직업군과 업종에 따른 차이는 나타나지 않았다.

영어초록

The purpose of this study is to firmly establish the Confirmed Compliant Tax Reporting System and find its improvements by analyzing the influence of this system on user's acceptability and the compliance of tax payment.
To achieve these objectives, the study will first examine its theoretical background through the review of literature and previous studies. Based on this, this research seeks to take a parallel approach of theoretical and empirical study by conducting a survey to measure the correlations among the characteristics of Confirmed Compliant Tax Reporting System, user acceptance, and the compliance of tax payment. This study collected data through the survey questionnaire method, one of the research methods commonly used in the social sciences field.
In order to increase the reliability and validity of survey questionnaire, the study performed a pilot test on two sample groups for 20 days from November 26th, 2015 to December 15th, 2015. The survey questionnaires for this study were distributed to and collected from tax preparers and the taxpayers for the Confirmed Compliant Tax Reporting System for 45days in total from February 16th, 2016 to March 31st, 2016, through direct visit, email, and fax. 45.4% or a total of 159 copies were collected from the 360 copies of total distributed questionnaires. Among them, 13 copies of insincerely answered questionnaires were excluded because it was difficult to include them in the study, and 146 questionnaires were used in this study.
The study data was analyzed using SPSS 18.0.
The results of this study are summarized as below.
First, according to the influence of the characteristics of Confirmed Compliant Tax Reporting System (benefits, regulations, income tax burden level, and tax compliance cost) on user acceptance, benefits, regulations, decreasing income tax burden level had a positive (+) correlation with user acceptance; this indicates that more regulations and less income tax burden level increases user acceptance.
Second, the influence of user acceptance toward Confirmed Compliant Tax Reporting System on the compliance of tax payment showed that user acceptance had a positive (+) correlation with the compliance of tax payment, demonstrating that higher user acceptance increases the compliance of tax payment.
Third, the influence of the characteristics of Confirmed Compliant Tax Reporting System (benefits, regulations, income tax burden level, tax compliance cost) on the compliance of tax payment showed that decreasing income tax burden level had a positive (+) correlation with the compliance of tax payment; with more regulations on the characteristics of Confirmed Compliant Tax Reporting System were made, decreasing income tax burden level increased the compliance of tax payment.
Fourth, user acceptance did not play a mediating role between the characteristics of Confirmed Compliant Tax Reporting System (benefits, regulations, income tax burden level, and tax compliance cost) and the compliance of tax payment.
Fifth, when the study analyzed whether there was a difference between the characteristics of Confirmed Compliant Tax Reporting System and the compliance of tax payment depending on taxpayers’ characteristics (job type, gender, type of business, and tax payment history), there was a partial difference depending on taxpayers’ gender and tax payment history but there was no difference according to job type and the type of business.

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