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
오류제보하기
This study, we aimed to investigate the impact of taxpayer"s trust on the tax consciousness and tax compliance action 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, multiple regression, path analysis of SPSSWIN were applied to analyze the data.
The results were as follows:
First, It was found that tax service of taxpayer"s trust has significant effects on the tax sincerity of tax consciousness, that tax infrastructure of taxpayer"s trust has significant affects on the tax fairness and tax sincerity of tax consciousness, and that tax transparency of taxpayer"s trust influence significantly on the tax fairness and tax ethics of tax consciousness.
Second, It was found that tax service of taxpayer"s trust has significant effects on the loyalty of tax compliance action, that tax infrastructure, tax transparency of taxpayer"s trust have significant affect on the non action of tax compliance action.
Third, We were found that tax fairness of tax consciousness has significant effects on the complaining behavior and non action of tax compliance action, that tax ethics of tax consciousness has significant affects on the loyalty and complaining behavior of tax compliance action, and that tax sincerity of tax consciousness has significant effects on the loyalty of tax compliance action.
The results were as follows:
First, It was found that tax service of taxpayer"s trust has significant effects on the tax sincerity of tax consciousness, that tax infrastructure of taxpayer"s trust has significant affects on the tax fairness and tax sincerity of tax consciousness, and that tax transparency of taxpayer"s trust influence significantly on the tax fairness and tax ethics of tax consciousness.
Second, It was found that tax service of taxpayer"s trust has significant effects on the loyalty of tax compliance action, that tax infrastructure, tax transparency of taxpayer"s trust have significant affect on the non action of tax compliance action.
Third, We were found that tax fairness of tax consciousness has significant effects on the complaining behavior and non action of tax compliance action, that tax ethics of tax consciousness has significant affects on the loyalty and complaining behavior of tax compliance action, and that tax sincerity of tax consciousness has significant effects on the loyalty of tax compliance action.
목차
Abstract
1. 연구목적
2. 이론적 논의
3. 연구설계
4. 실증분석
5. 결론
참고문헌
참고문헌 (35)
참고문헌 신청
1. [학위논문] - 구광회 / 2010 / 세무조사와 납세의식이 납세자 신뢰도 및 납세순응 행위에 미치는 영향 / 박사 / 계명대학교 대학원
2. [기타자료] - 국세청 / 2009 / 08년도 국세행정 종합 신뢰도
3. [학술지(정기간행물)] - 김남옥 / 2006 / / 고시연구 33 (11) : 344 ~ 348
4. [학술지(정기간행물)] - 김동은 / 2005 / 개인성향 및 납세환경에 대한 태도가 납세윤리와 납세의도에 미치는 영향 / 회계저널 14 (1) : 27 ~ 48
5. [학술지(정기간행물)] - 김영락 / 2010 / 세무조사, 납세서비스가 납세자 신뢰도 결정에 미치는 요인에 관한 연구 / 세무회계연구 (26) : 1 ~ 23
2. [기타자료] - 국세청 / 2009 / 08년도 국세행정 종합 신뢰도
3. [학술지(정기간행물)] - 김남옥 / 2006 / / 고시연구 33 (11) : 344 ~ 348
4. [학술지(정기간행물)] - 김동은 / 2005 / 개인성향 및 납세환경에 대한 태도가 납세윤리와 납세의도에 미치는 영향 / 회계저널 14 (1) : 27 ~ 48
5. [학술지(정기간행물)] - 김영락 / 2010 / 세무조사, 납세서비스가 납세자 신뢰도 결정에 미치는 요인에 관한 연구 / 세무회계연구 (26) : 1 ~ 23
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UCI(KEPA) : I410-ECN-0101-2015-300-001655381