Earticle

초록

한국어

우리나라를 비롯한 대부분의 선진국들은 주요세목이 납세자의 자발적인 신고에 의해 세액이 결정되는 신고납부제도를 채택하고 있는데 과세 당사자인 납세자와 과세권자의 입장은 서로 다르다고 할 수 있다. 본 연구는 납세순응을 위한 제도적 정책적 요소에 대한 연구 외에 납세자와 과세권자, 세무대리인 등 조세관련 이해관계자 집단 간에 납세순응에 대한 인식의 차이가 존재함을 확인하였다. 이러한 인식의 차이가 납세순응도의 상승에 걸림돌이 될 수 있다고 판단되어 각 집단 간의 인식의 차이를 파악하기 위하여 이해관계자 집단을 대상으로 설문조사를 실시하여 납세순응도에 대한 인식도 차이분석과 영향분석을 실시하였다. 본 연구는 이를 토대로 현행제도의 문제점을 살펴보고 납세순응도를 제고시킬 수 있는 개선방안을 도출하기 위한 목적으로 수행되었다. 본 논문의 연구방법은 문헌자료를 이용한 이론적 연구와 설문에 의한 통계적 연구를 병행하였으며, 납세순응도 및 조세관련 이해관계자 집단 간의 신뢰도를 정확하게 파악하기 위하여 설문대상자를 납세자와 세무대리인 과세권자 등 세 집단으로 구분하여 연구에 활용하였다. 연구범위는 국세 중에서 사업소득세와 법인세를 중심으로 연구를 진행하였다. 통계적 연구방법으로는 빈도분석을 위주로 전반적인 인식의 차이분석을 실시하였고, 추가분석으로 연구가설을 설정하여 집단별 납세순응에 대한 차이를 검증하였다. 본 연구는 통계분석을 근거로 하여 전반적인 해석과 정책적 시사점을 정리하였다.

영어

The duty of tax payment is the constitutional duty in the Steuerstaat; this is the common phenomenon in almost all of the countries too. There should be a strict legal basis for the duty of tax payment, at the same time the burden should be fair. The most of advanced countries including our country adapt the report and payment system, the position of taxpayer as the person directly involved in the taxation and the taxation subject may be mutually different. Accordingly in this study, as there exist the perception gap in connection with the tax payment compliance between the group of parties concerned in terms of taxation such as the taxpayer, the taxation subject and the taxation agent, etc. besides the study for the systematic and political factors for the tax payment compliance, it has been judged that these perception gap might be the setback in the increase of tax payment compliance. Hence, in this study, the perception gap analysis and the impact analysis for the tax payment compliance have been performed to check the perception gap between each group by carrying out the survey targeting the group of parties concerned, this study has been carried out for the purpose of deducting the improvement plan capable of enhancing the tax payment compliance finally by examining the point in dispute in current system based on this. The method of this paper was the theoretical study using the bibliographical data in parallel with the statistical study by the survey, the survey has been carried out by separating 3 groups actually corresponding to the persons directly involved in the tax payment compliance such as the tax officials, the taxpayers and the taxation agent capable of influencing on the tax payment compliance among these to understand the tax payment compliance and the reliability accurately among the groups of parties concerned in terms of the taxation, the statistical data corresponding to the actual sense has been collected and utilized in the study. The range of study was the national tax occupying 80% of whole tax revenue as the center, the perception gap of tax payment by the group has been identified with the study for the business income tax, the corporate income tax of big weight above all as the items of taxation as the center. Statistically the analysis for the general perception gap on a frequency analysis basis has been carried out, the study hypothesis as the additional analysis has been established to verify the identified contents statistically in the frequency analysis and the perception gap of tax payment by the group with the variance analysis, the cross analysis and the validation analysis has been verified, the impact relations for the factors effecting on the tax payment compliance by conducting the regression analysis has been verified. This study arranged the general interpretation and the political suggestions based on the statistical analysis, is the first study verifying the difference in the perception gap of tax payment between the group involved directly with the action of payment of taxes. The result of this study is summarized as follows:First, as a result of the bibliographical study, it has been identified that the restriction system in the aspect of contents and practical operation has more weight compared to the attractive system of payment of taxes. Second as a result of the frequency analysis for the perception gap such as the tax payment compliance, etc. the general perception of tax payment, the degree of tax burden, the fairness of tax payment, the scale of tax evasion, the exposure degree of tax evasion, the state of taxpayer in case 100% of tax evasion is collected in addition, the factors causing the difficulty to enhance the tax payment compliance, the tax payment compliance of taxpayer of current, past and by whole period, the restriction and carrot system for the tax payment compliance, the perception of taxation friction, etc. have been found clear by the group, especially the perception gap in the taxpayer and the tax official is appearing comparatively substantially compared to the taxation agent. Third, there existed the perception gap between the group of variance analysis and the cross analysis definitely for the verification of hypothesis as a result of additional analysis, especially the perception gap between the tax official and the taxpayer was substantial, the taxation agent recognized it moderately, the perception gap of tax payment compliance between the group of the survey object by the age, the employment history and the business behavior has been identified not substantial.

목차

국문 요약
 I. 서론
  1.1 연구의 배경 및 목적
  1.2 연구의 방법 및 범위
 II. 이론적 배경 및 선행연구
  2.1 이론적 배경
  2.2 선행연구
  2.3 선행연구와 본 연구와의 차이점
 III. 우리나라의 납세순응 관련 제도
  3.1 강압적 납세순응제도
  3.2 유인적 납세순응제도
 IV. 집단별 납세순응도 등 인식차이에 대한분석
  4.1 설문조사의 목적 및 설계
  4.2 납세순응도 등 인식에 대한 빈도분석
  4.3 납세순응도 둥 인식에 대한 실증분석
 v . 요약 및 결론
  5.1 연구곁과의 요약 및 시사점
  5.2 연구의 한계점 및 정책적 제안
 참고문헌
 Abstract

저자

• 김승한 [ Klm, Seung-Han | 경인세무그룹 대표세무사, 경영학박사 ] 제1저자
• 박상임 [ Park. Sang-Im | 수원대학교 회계학과 교수 ] 교신저자

참고문헌