세무조사와 성실납세자에 대한 혜택이 납세자의 세무신고에 미치는 영향 (The Effects of Tax Audit and Rewards on TaxReporting Decisions)

서지정보

· 발행기관 : 한국경영학회
· 수록지 정보 : 경영학연구 / 34권 / 4호 / 1001 ~ 1022페이지
· 저자명 : 심태섭

초록

본 연구는 세무조사와 성실납세자에 대한 혜택이 납세자의 세무신고행위에 미치는 영향을 파악하기 위한 것이다. 이 연구목적을 달성하기 위하여 본 연구에서는 주로 경리/회계분야에서 근무하는 직장인을 대상으로 가상적인 상황에서 실험실실험을 하였다. 본 연구의 독립변수는 세무조사(낮은 경우, 높은 경우)와 성실납세자에 대한 혜택부여(혜택이 없는 경우, 다음기간의 세무조사의 면제, 성실납부세액공제)이며, 2×3 집단간 실험방법을 이용하였다. 본 연구의 종속변수는 과소신고율(=(실제소득금액-신고소득금액)/실제소득금액)로 하였다.
실험결과 전통적으로 사용되어 왔던 세무조사는 실험참여자의 신고행위에 유의적인 영향을 미쳤다. 이에 비해 성실납세자에 대한 혜택의 영향은 통계적 유의성이 떨어졌다(p=.116). 그러나 실험집단중 세무조사의 수준이 높고, 성실납세자에대하여 성실신고세액공제와 같은 경제적인 혜택을 동시에 부여한 집단의 과소신고율이 가장 낮은 것으로 나타났다. 이에강력한 세무조사와 함께 납세자에 대한 실질적이고 경제적인 혜택을 부여한다면, 세무당국은 납세자의 성실신고를 보다효과적으로 유도할 수 있을 것이다.

영어초록

To date traditional methods for increasing tax compliance have dominantly emphasized tax audit. However, as some researchers in the field of psychology revealed that rewards might be more effective than punishment in eliminating undesired behaviors, great interest and attention came to be on the relationship between positive inducement and tax compliance.
Recently, the Korean tax administration (National Tax Service: NTS) has begun to offer rewards to the taxpayers who comply with tax laws very faithfully. Therefore, it is essential to identify the effects of both punishment and rewards to taxpayers on tax reporting decisions.
The purpose of the research is to investigate the effects of tax audit and rewards on tax reporting decisions. This paper presents the results of a rigorous research efforts designed to determine whether (1) tax audit level (low or high) and (2) differential rewards (no reward, audit exemption, or tax credits for faithful taxpayers) affect tax reporting decisions (measured by (actual income - reporting income)/actual income)). This study conducted a 2×3 between-subjects experiment on 84 Korean taxpayers. The subjects were asked to determine how much of their business income to report to the NTS, when they prepare their tax returns.
The findings indicate that the tax audit has an effect on the subjects' tax reporting decisions while the differential rewards do not. The result supports that tax audit, the traditional measures the NTS has used, could improve tax compliance. On the other hand, it can not be confirmed that the differential rewards to taxpayers significantly affect tax reporting decisions. Nevertheless, the study illustrates that the differential rewards could improve the tax compliance of Korean taxpayers under some conditions. The significant implication of the finding is that, under the circumstance of high audit probability, the additional implementation of the financial rewards to faithful taxpayers may improve tax compliance.
Therefore, the study suggests that the NTS should provide the faithful taxpayers with financial rewards, such as tax credits, as well as tax audit to lead better taxpayers’ compliance.

참고자료

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