납세자의 공평과세 순응에 미치는 영향－연말정산제도의 변경－

Recent revisions in the system for year－end Tax Adjustments attempt to resolve this tax inequality through the shift of various tax deduction items to tax credit items. Therefore, the need to examine how tax payers perceive fair taxation and their compliance to the system after the change in the year－end Tax Adjustment system was raised, and this study addresses the issue by conducting an empirical survey analysis to observe the effectiveness of the year－end Tax Adjustment system. As a result of the empirical analysis, the univariate tests show that medical tax credits, education tax credit, and insurance tax credits significantly influence perception of taxation fairness. On the other hand, the multivariate regression analysis finds that medical tax credits are significantly related to perception of taxation fairness. Whereas prior research focuses on the changes of the year－end Tax Adjustment system and the tax burden by income level based on the Statistical Yearbook of National Tax, this study is a survey research to examine how actual tax payers perceive fair taxation and their compliance to the system after the change in the year－end Tax Adjustment system from tax deductions to tax credits.