세무조사, 납세서비스가 납세자 신뢰도 결정에 미치는 요인에 관한 연구

Tax investigation is a rule which is able to find an omitted information and add the corresponding tax and additional tax in case taxpayers' tax information does not suffice the fixed condition. It is the most important of all tactics to induct taxpayers' sincere report and the center of tax administration. However this investigation could trespass their property right and the overuse of investigation could result in the increase of social cost. So the National Tax Administration has improved the tax investigation system and supported taxpayers with tax service. It has also changed tax service way from functional property to technical one and endeavored to increase taxpayer's satisfaction. Also it has evaluated their satisfaction several times. Admitting that national tax administration can decrease people's economical benefit owing to its working characters to give exclusive service to people, it is said to be fit that the evaluation of people's reliance instead of people's satisfaction should be the goal of development of service and work. And it has evaluated people's reliance two times. To analyze the effect on the decision of taxpayer's reliance by tax investigation and tax service, this study was to collect materials through question sheets and analyze after setting study model. The result of the study is followings:First, the result is that the evaluation about tax investigation has a statistically considerable effect on tax service. Second, tax investigation has statistically a considerable effect on taxpayers's reliance. Third, tax reliance has statistically a considerable effect on taxpayers's reliance. In conclusion, tax investigation has statistically a considerable effect on tax service and a direct and indirect considerable effect on tax payers' reliance. Tax service also has statistically a considerable effect on taxpayers' reliance.