소득공제율 변동이 신용카드와 직불형카드 사용비율 조정의도에 미치는 영향

Korean government has introduced the credit card income deduction temporally for grasping the sales and income scale of business through the credit card and having mutual verification. However, the government recently intends to abolish the credit card income deduction. The purpose of this study is to analyze the impact of income deduction rate change on consumer’s adjustment intention of credit cards and debit cards (prepaid and prepaid) usage ratio. We assumed that the credit card income deduction rate is decreased and the debit card income deduction rate is increased. Then we analyzed the ration adjustment intention in consumer’s spending behavior through use of these cards. To do this, we asked three types of questionnaires to collect the current using behavior and the card use change for the decreasing and increasing income deduction rate. A total of 286 responses were used for the analysis. As a result, 1) when the income deduction rate of credit card decreases, the behavior of reducing credit card use rate is confirmed, and 2) when the income deduction rate of debit card increases, the behavior of increasing debit card use rate is confirmed. In addition, 3) we analyzed the difference of card using behavior in the decrease and increase of income deduction rate. The results of this study suggest that credit card companies would be able to improve their marketing promotion strategies for consumer’s card usage.