소득세법교육이 과세 공평성 인지도에 미치는 영향에 관한 연구

The purpose of this study is to examine whether individuals' attitudes concerning the fairness of the individual income tax system are changed by information provided to them in a formal university income tax courses. To measure attitudes toward fairness, 152 students' perceptions of fairness of the individual income tax system were studied with respect to three kinds of items, that is, the expenditure, deduction, tax credit items, the exclusion from income items, and the overall fairness items. To test the hypotheses, the MANOVAs were performed for 152 survey data. The results indicated that an increase in individual income tax knowledge changed individuals' fairness perceptions for many of the selected tax provisions. Separate t-tests were performed to determine which items led to the rejection of hypotheses. For the expenditure, deduction, tax credit items, the results showed that the treatment(tax course effect) appeared to had increased the fairness rating for almost items. On the other hand, the treatment effect did not appear as great for the exclusion from income items and overall fairness items. The above results are encouraging because they show that increasing an individual's understanding with respect to components of the individual income tax system leads to an increase in an individual's perceptions of fairness of a majority of these components. These results also suggest that tax knowledge may affect taxpayer's attitude toward the tax system and in turn may be an underlying factor to explaining taxpayer compliance.