세무전문가들의 소득세 공평성 인지도에 관한 연구

The purpose of this research is to investigate and compare tax practitioners', tax auditors, and tax educators' perceptions of the fairness of the individual income tax system. To measure attitudes toward tax fairness, 115 tax professionals' perceptions of fairness of the individual income tax system were studied using a survey instrument based on Christensen and Weihrich(1996). Confirmatory factor analysis reveals that personal fairness, overall fairness, special provisions for the wealthy, tax rate structure, exchange with government, horizontal equity are distinct components of fairness perceptions. Additional analysis using multivariate analysis of variance indicated that there are significant differences among the perceptions of tax auditors, tax practitioners, and tax educators. Next, analysis of variance and Duncan's multiple comparison were used to identify specific significant differences among auditors', practitioners', and educators' perceptions of fairness. The results showed that tax auditors perceived the individual tax system more fair than tax practitioners, and tax practitioners perceived more fair than tax educators. The above results are encouraging in that understanding differences in perceptions of fairness among tax auditors, tax practitioners, and tax educators, represents an important first step in studying how various participants in the tax system interact with one another and with taxpayers. As tax auditors, tax practitioners, and tax educators become more aware of each other's views, they should be able to more effectively comprehend their own behavior of other key participants within the tax system. Furthermore, understanding the perceptions of fairness of individuals occupying different roles in tax system provides an assesment of the individual tax system by some of the individuals who are most responsible for the success of that system.