국세청 홈택스서비스시스템이 납세순응에 미치는 영향에 관한 연구

초록

National Tax Service introduced the Hometax Service System(HTS) to computerize the tax administration service. It is expected that the introduction of HTS will reduce the uncertainty in the taxation policy and increase the compliance of the taxpayers with tax payment. This study is aimed to analyze the user satisfaction level of the taxpayers with the services provided by the hometax service system in National Tax Service and examine the effect of the user satisfaction level on the overall satisfaction and compliance with tax payment. For the study purpose, the data was collected through questionnaire survey with the final sample size of 318 subjects. The results are as follows. First of all, the result showed that as the user satisfaction level in 'reliability', 'convenience'. 'economic feasibility' and 'security' among the service areas in the HTS increased, the overall satisfaction level with HTS also increased, which was statistically significant. Second, the result showed that as for the effect of overall satisfaction level on the compliance with tax payment, the overall satisfaction level increased, compliance with tax payment also increased. These results suggest that the taxation authority may induce the compliance of the taxpayers with tax payment through the efforts to increase the user's overall satisfaction level with the hometax service. Third, these results suggest that 'reliability','convenience' and 'economic feasibility' among the service areas in HTS may have direct effect on compliance with tax payment. These results showed that the satisfaction level in each service area of HTS in taxation authority may have an impact on the overall satisfaction of the taxpayers. Since this may also ultimately affect the compliance of taxpayers with tax payment, it suggests that the improvement of service satisfaction level in HTS may induce the faithful report of the tax payers. Therefore, this study has the implication in that this study differentiate the service areas in HTS that can induce compliance of tax payers with tax payment and suggests the direction for improvement.

키워드