납세자에 대한 부정적 감정과 근무성적 혜택이 세무공무원 의사결정에 미치는 영향

The purpose of this study is to investigate whether taxpayers’ negative emotions and job performance benefits of tax officials who are increasingly complicated and diverse in their work, and the effect on the crystal was analyzed. The tax officials who are working at the Tax Office of the National Tax Service are included in the analysis. The questionnaire designed for the within－subjects design of the virtual experiment related to the appropriateness of the tax exemption requirement under the Tax Exemption Restriction Act is used for analysis. The necessary data were collected. Negative emotions about taxpayers had a significant effect on decision making of tax officials. In other words, if negative emotions toward taxpayers increase, taxation decisions tend to be made in ambiguous situations. These results suggest that for the consistent administration of tax officials, it is necessary to clarify the tax law, the enforcement ordinance, the rules of enforcement, and the necessity of interpretation, and to establish a compensation system for the work performance that understands the work characteristics.