경인행정학회

키워드

초록

본 연구는 저소득층 복지를 위한 조세 부담 의향과 조세 순응 인식이 개인의 경제적 측면 외에도 정치·사회적 특성, 정부 신뢰, 공공서비스에 대한 경험, 인구 및 거주 특성에 이르는 다양한 요인에 의해 좌우될 수 있다는 점을 실증적으로 규명하는 것을 목적으로 한다. 이를 위해 2023년 사회통합실태조사 자료를 활용하여 저소득층 복지를 위한 조세부담 의향과 조세순응 인식의 결정요인 분석 모형을 수립하여 다중회귀분석을 통해 결과를 도출하였다. 분석 결과에 따르면 우선 조세부담 의향은 포용성, 경제력, 소득, 정부·대인신뢰, 진보적 정치성향, 사회적 지위, 삶의 만족도에 의해 긍정적 영향을 받는 것으로 나타났다. 이에 반해 납세공정성 인식과 지역 소속감은 조세부담 의향에 부정적 영향을 주었다. 조세순응 인식의 경우는 공공서비스 경험, 공적연금 가입, 대인신뢰, 납세공정성, 포용성, 소속감, 연령, 자가거주, 삶의 만족도 요인들이 긍정적 영향을 미쳤으나, 경제력, 정부신뢰, 사회적 지위는 부정적 영향을 주는 것으로 확인되었다. 이러한 결과는 조세부담 의향이 상대적으로 가치적 측면의 요인들에 의해, 조세순응 인식은 제도적 신뢰와 규범적 요인에 의해 상대적으로 더 강한 영향을 받는다는 점을 시사한다. 분석 결과에 기초하여 조세부담 의향과 조세순응 인식을 높이기 위한 노력이 포용성 제고, 공정성 강화, 집단별 맞춤형 전략을 통해 마련될 필요가 있다는 점을 정책적 함의로 제시하였다.

The purpose of this study is to empirically examine the factors influencing individuals’ intention to bear tax burdens for the welfare of low-income households and their perception of tax compliance. Beyond individual economic conditions, such intentions and perceptions may also be shaped by political and social characteristics, trust in government, experiences with public services, and demographic and residential attributes. Using data from the 2023 Social Integration Survey, this study developed an analytical model to identify the determinants of tax burden intention and tax compliance perception, and employed multiple regression analysis to derive the results. The findings indicate that tax burden intention is positively associated with inclusivity, economic capacity, income, trust in government and others, progressive political orientation, social status, and life satisfaction. Conversely, perceptions of tax fairness and regional belonging were found to exert negative effects. With respect to tax compliance perception, positive influences were observed from public service experience, public pension participation, interpersonal trust, perceived tax fairness, inclusivity, sense of belonging, age, homeownership, and life satisfaction, whereas economic capacity, government trust, and social status showed negative effects. These results suggest that tax burden intention is relatively more influenced by value-oriented factors, while tax compliance perception is more strongly shaped by institutional trust and normative considerations. Based on these findings, the study highlights policy implications, emphasizing the need to enhance inclusivity, strengthen fairness, and adopt group-specific strategies to foster both tax burden intention and tax compliance perception.

목차

Ⅰ. 서론
Ⅱ. 이론적 배경
Ⅲ. 연구 방법
Ⅳ. 분석 결과
Ⅴ. 결론과 함의

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