제재와 보상이 조세순응에 미치는 영향

초록

The tax authority traditionally has used sanction(e.g., audit, penalty) to improve tax compliance. Many studies on tax reporting decisions have focused on the effects of deterrence factors on tax compliance. However, some researchers have suggested rewards could be more effective than punishment for eliminating undesired behavior or for motivating honest tax reporting. Recently the tax administrations in some counties, including Korea, are implementing reward policy to enhance tax compliance. In this regard, this study investigated whether tax agency's sanction and rewards affect tax reporting decision of taxpayer. In particular, this paper is to find the effects of audit scheme, audit scheme disclosure and rewards on tax compliance. This study is to test hypotheses about the effects of three treatment variables：(1) audit scheme(the decision rule the tax authority followed in determining which reports to audit)；(2)audit scheme disclosure(whether tax authority discloses information about audit scheme to taxpayer)；(3) rewards(certain incentives to taxpayers who truly reported the income). The dependent variable is reported income rate(reported income/true income). In addition, work experience and risk preference were used as a control variable. This study conducted an experiment. The experiment was designed as follow；Among three treatment variable, two treatment variables were manipulated as between－subjects factors：(1)audit scheme(random method, conditional method), (2) audit scheme disclosure(non－disclosure,disclosure), and one treatment variable was manipulated as within－subjects factor：reward(not provide reward, monetary reward(10% tax credit), non－monetary reward(audit exemption)). Therefore, this experiment consists of 6 groups(2×3). Subjects are majoring in tax accounting at college and have jobs. The experiments are practiced online. The analysis of the results are as follows. First of all, overall, the audit scheme did not influence the reported income ratio of the subjects. However, when the data were analyzed by disclosed and non－disclosed situations, reported income under the random audit scheme is higher that of the conditional scheme. This results are different from the previous research which found the strategic audit scheme is more effective in improving tax compliance. Therefore, it is required that the tax authority should make an effort necessary to introduce the more strategic audit scheme in improving tax compliance. Second, it was found that the disclosure of the audit scheme increased the reported income, which was statistically significant. Even though in the random method the disclosure did not have impacts on tax compliance, the disclosure had an significant effect in the conditional method. These results mean that when the audit scheme information was disclosed, the effectiveness of the conditional method increased more. Third, it was found that the rewards provided to truthful taxpayers did not have any effect on tax reporting decisions of the subjects. However, according to the results analyzed by the reward type(monetary, nonmonetary),there was some different impacts of improving tax compliance. When non－monetary reward(exemption of audit) were given to truthful subjects, it did not affect subjects' tax reporting decision. However, when a tax authority provided monetary reward(tax credit), it was found to increase subjects' tax compliance. Accordingly, if the tax authority expands and provides more monetary rewards than non－monetary rewards, it can be suggested that taxpayers' tax evasion may decrease and tax compliance can be improved more effectively.

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