납세의식수준과 세무행정에 대한 만족도 연구

초록

This study investigated the relationship between the degree of consciousness of tax payment and the satisfaction with tax administration. The results of this study are:First, in the case of taxpayers, the higher degree of understanding of tax systems, and the higher degree of tax consciousness of tax criminal have plus(+) effects on the satisfaction with tax administration. Thus, to uphold the higher degree of general understanding, the tax systems should be described easily for the taxpayers to understand the tax laws. The recent works to use more range of Hangŭl and to restate tax clauses to fit Hangŭl orthography could be helpful to the improvement of the satisfaction with tax administration. Second, in the case of the variable of, gender, types of taxation, degree of academic achievement, male indicate minus(-) influence to the satisfaction with tax administration. While the variable of types of taxation and degree of academic achievement give plus(+) effects on the satisfaction with tax administration. This means the taxpayers of individual business and highly educated indicate higher satisfaction with tax administration. Third, in the relationship between taxpayers and tax office, the taxpayers of lower level in the ability to cope with the tax office, have lower satisfaction with tax administration.

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