인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록·키워드
This study, we aimed to investigate the impact of taxpayer characteristics on the tax consciousness and tax compliance action of local tax in survey. We collected data by a question paper to complete this study, established a study model and analyzed it. The data were collected from Direct Survey. The frequency analysis, exploratory factor and reliability test, analysis of variance, multiple regression of SPSSWIN were applied to analyze the data. The results were as follows: First, It was found that tax ethic and tax compliance of tax consciousness was significantly different at the age, the job of taxpayer characteristics, that tax fairness of tax consciousness was significantly different at the sex, the job of taxpayer characteristics. Second, It was found that tax loyalty of tax compliance action was significantly different at the job of taxpayer characteristics, that complaining behavior of tax compliance action was significantly different at the age, the job of taxpayer characteristics, that silence of tax compliance action was significantly different at the sex, the age, the job of taxpayer characteristics. Third, We were found that tax ethic and tax compliance of tax consciousness has significant effects on the loyalty of local tax, that the age and the job of taxpayer characteristics has significant affects on the complaining behavior of local tax, that the sex and tax ethic has significant affects on the silence of local tax.
본문·목차
인공지능 문자 인식 모델을 통해 추출된 텍스트로, 일부 오타나 오류가 포함될 수 있으나 지속적으로 개선 중입니다.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.