국세청 사회공헌활동의 인지가 국세청이미지 및 납세자의 행동변화에 미치는 영향

This research investigated the taxpayer cognition on the activities of NTS(National Tax Service) for Social Responsibility. Specifically, this research analysed whether the taxpayer cognition on the activities of NTS for Social Responsibility has an effect on improvement of NTS images and taxpayers‘ behavior. This study used the method suggested in the existing management research, marketing and advertising for CSR. Measurements of variables are as follows. First, the dependent variables are measured as NTS image(psychological effects) for passive reaction and behavioral effects for active reaction. Specifically, NTS images are measured in four dimensions(reliability, friendly feeling, ethics, protection of taxpayer's rights) and taxpayers‘ behavior also are measured in four dimensions(affirmative, recommendation, visit, cooperation). Next, the independent variable is dummy variable which is measured by the taxpayer cognition on the activities of NTS for Social Responsibility. In order to accomplish the purposes of this study, this research conducted surveys on the visitors of korean tax offices. Two hundreds and forty seven questionnaires were collected by two times. The first survey was conducted in January 2013 and the second survey was conducted in June 2013. Empirical findings are summarized as follows: First, the survey revealed that only 10.5% of those questioned recognized the activities of NTS for Social Responsibility. This mean that NTS need to actively promote the activities for Social Responsibility to the persons concerned such as the taxpayer. Second, there is significantly positive relation between the taxpayer cognition on the activities of NTS for Social Responsibility and NTS image(psychological effects) for passive reaction. Third, the taxpayer cognition on the activities of NTS for Social Responsibility doesn't shows significantly positive relationship with behavioral effects for active reaction. This mean that the promotion of activities for Social Responsibility by NTS can have an good effect on improvement the NTS images. Also, NTS need to develop effective and efficiency Social Responsibility programs for behavioral change of taxpayers. The results of this study suggest following implications. First, this research make a contribution in the initial result of proposing the influence of the activities of NTS for Social Responsibility through survey. Second, this research can provide the importance of the activities for Social Responsibility to the NTS and the persons concerned such as the taxpayer. Specifically, Korean National Tax Service should make an effort to improve the activities for Social Responsibility that have significant effects on NTS image. Also, if NTS take advantage of Social Responsibility activities, they can obtain support and behavioral change from taxpayers.