조세 공평성 인식과 공공서비스의 현재소비와 미래소비에 대한 납세자의 태도 분석: 통일세에 대한 선호도를 중심으로

The unification tax is recognized by taxpayers as an ambiguous and uncertain tax that when to be exchanged as public goods, who would be the beneficiary, or why they are to be collected have not been agreed. Thus, comparing the intention to pay unification tax to the intention to pay for the fiscal expenditure which the taxpayers may receive an immediate benefit provides a research opportunity to examine what factors affect the social exchange between tax and public services. Therefore we use the National Survey of Tax and Benefit data, publicly provided by the Korea Institute of Public Finance, to identify whether taxpayer's private consumption behavior affects the consumption behavior of public goods and whether the taxpayer's perception of equity affects taxpayers' preference on current consumption and future expenditure of public goods. The results reveal that the taxpayers’ substitution behavior on private goods does not hold in their attitude toward public service. In addition, consistent with the literature, the perception of equity in the tax system is essential for overall tax compliance, and its impact is more significant on the tax consciousness when the purpose of the tax, timing of the related expen