공정성 인지도 및 기업의 윤리적 특성이 납세성향에 미치는 영향

This research intended to verify the empirical relation among fairness perception, firm's ethical characteristics, tax payer's tax attitude and tax payment tendency. Results of this research are as follows. First, the respondent's level of fairness perception has positive effect on firm`s ethical characteristics. Second, firm`s level of ethical characteristics has positive effect on tax payer's payment attitude, suggesting that the higher firm's ethical management level, the higher tax payer's reliability to tax system, tax audit and tax authorities. Third, the level of tax payer's payment attitude has negative effect on tax payment tendency that measured by tax avoidance and tax evasion, suggesting that the more positive tax payment attitude, the lower tax payer's incentives to avoid tax and tax evasion. Forth, the level of the respondent's level of fairness perception has negative effect on tax payer's tendency that was measured by tax avoidance and tax evasion. It means that fairness perception level decreases tax avoidance or tax evasion without mediating tax payer's payment attitude. Recently, tax avoidance and tax evasion have been frequently taking place in society. The damages caused by these tax resistances bring enormous obstruction to secure tax revenue. In this circumstance, this research provides empirical evidence on the way to reduce not only tax avoidance but also tax evasion on the aspects of tax payer's fairness perception and firm's ethical features. Using these results of this research, the necessity of tax authorities' policies that strengthen tax payer's fairness perception level and firm's ethical characteristics is more needed.