세법복잡성이 납세협력비용에 미치는 영향 연구

The purpose of this study is to verify whether there is a significant difference in tax complexity and tax compliance cost based on corporate characteristics, and to analyze the influence of tax complexity on tax compliance cost. Corporate characteristics were used as the exogenous variable in the analysis that employed a questionnaire survey of companies located in Changwon; the survey yielded 213 questionnaires completed and returned by respondents. A statistical analysis of those questionnaires was conducted using the Korean SPSSWIN 21.0. A summary of analyzed results follows. First, manufacturers with high sales tended to perceive the tax law as complex. Second, corporations with high sales also showed increasing internal tax reporting costs. Third, there was no difference in external costs according to corporate characteristics (corporate structure, sales, type of business). Fourth, tax complexity appeared to have a significant positive (+) influence on tax compliance costs (internal costs, external costs). The contribution of this study is that it empirically analyzed the influence of tax complexity on tax compliance cost. Moreover, it clearly shows that it is necessary to simplify the tax system and focus more on internal costs than external costs, to reduce tax compliance costs.