납세자 특성이 지방세의 납세의식과 납세순응 행위에 미치는 영향

Abstract

This study, we aimed to investigate the impact of taxpayer characteristics on the tax consciousness and tax compliance action of local tax 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, analysis of variance, multiple regression of SPSSWIN were applied to analyze the data. The results were as follows: First, It was found that tax ethic and tax compliance of tax consciousness was significantly different at the age, the job of taxpayer characteristics, that tax fairness of tax consciousness was significantly different at the sex, the job of taxpayer characteristics. Second, It was found that tax loyalty of tax compliance action was significantly different at the job of taxpayer characteristics, that complaining behavior of tax compliance action was significantly different at the age, the job of taxpayer characteristics, that silence of tax compliance action was significantly different at the sex, the age, the job of taxpayer characteristics. Third, We were found that tax ethic and tax compliance of tax consciousness has significant effects on the loyalty of local tax, that the age and the job of taxpayer characteristics has significant affects on the complaining behavior of local tax, that the sex and tax ethic has significant affects on the silence of local tax.