주류 판매업자의 일반적 특성, 윤리의식, 세제인지도가 조세정책의 신뢰성과 제도개선 및 납세순응에 미치는 영향

The purpose of this study is to test the effect of general characteristics, ethical consciousness, and tax recognition of liquor distributors on the reliability, system improvement, and tax compliance behavior of government’s tax policy. This study used the partial least squares (PLS) method of the structural equation modeling (SEM) method which can verify the causality model and the confirmatory factor analysis based on the questionnaire survey of 310 liquor sellers in South Korea, by using Smart－ PLS 3.0 for data analysis. The results of this study can be summarized as follows： Firstly, it is found that there is a statistically significant difference between the taxation policy and tax compliance behavior of the government. Secondly, it is found that the ethical awareness of the liquor distributor does not have an effect on the government’s tax policy and the tax compliance behavior. Thirdly, it is investigated that the liquor distributors’ tax recognition has a statistically significant effect on the government’s policy and the tax compliance behavior. Finally, it is confirmed that the credibility of the policy and the system improvement of the government’s tax policy has a statistically significant effect on and the tax compliance behavior. Therefore, this study shows that the credibility of the policy and the system improvement playes a mediating role in the tax recognition of the liquor dealer and the tax compliance behavior. This implies that the impact of tax recognition will be greater on the tax compliance if the tax credibility is more secured and the tax system is more improved.