복지확대와 추가 조세부담 결정요인

[Purpose]This study analyzes the factors affecting Korea's welfare expansion and additional tax burden perceived by taxpayers. The results of the analysis are reviewed in detail to seek ways to raise the level of awareness of additional tax burdens when expanding welfare. [Methodology]Variables related to welfare level and tax burden are constructed from the financial panel data of the Korea Institute of Public Finance, and analyzed using an ordered logit model. [Findings]As a result of the analysis, it was analyzed that the higher the probability of responding that welfare symptoms are also necessary as the welfare level needs to be expanded. The more negative responses to health status and the longer the expected lifespan, the higher the probability of responding that the welfare expansion is necessary but that there is no intention to pay additional taxes. There was no direct relationship between the taxpayer's welfare benefits and the additional tax burden. Respondents who valued the fairness of the government's use of taxes and the provision of information related to tax reporting and payment were more likely to respond positively to the additional tax burden when expanding welfare. [Implications]As a way to alleviate the tax resistance against the additional tax burden when welfare is expanded, it is possible to review the improvement of the government's fairness in tax enforcement and the efficient delivery of related policy information such as welfare policies.