성실납세자 혜택은 조세순응을 유도 하는가: 조건별 보상여부와 혜택 유형을 중심으로

초록

This study analyzes the effects of contingent rewards(contingent vs. non-contingent) and types of rewards(audit exemption vs. tax credit) for honest taxpayer on tax compliance. The results are as follows. First of all, as a result of analyzing the tax reporting of honest taxpayer in current period, if the non-contingent audit exemption is provided, it is shown to report the higher income. Next, as a result of analyzing the tax reporting after selecting as honest taxpayer, if the reward is provided contingently or the tax credit incentive is provided, relatively higher income is appeared to be reported. Additionally when the audit exemption incentive than the tax credit is provided, the effect of contingent reward is shown to be higher. Also in the event that the incentive for the audit exemption is provided contingently, the reduction ratio of the reported income rate compared to the previous term is lowered compared to the case of not to provide contingently. The results of this study indicate that if the non-contingent audit exemption is provided in the next period, honest taxable income can be reported temporarily in the current period and taxable income can be omitted in the following period. However, it is shown that the contingent rewards may decrease reporting low income in the next period. These results suggest that tax compliance may increase when the tax authorities offer contingent rewards through post management for honest taxpayers.

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