모범납세자에 대한 사후관리가 조세순응에 미치는 영향: 조건부 보상과 탈세 시 제재강화를 중심으로

[Purpose]The Korean National Tax Service selects taxpayers who have paid taxes honestly to receive various rewards. This policy aims to improve tax compliance by increasing taxpayers’ trust in and cooperation with tax authorities. However, the continued detection of tax evasion by taxpayers recognized as honest indicates that an improved policy is needed. This study analyzes the effect of providing contingent rewards to honest taxpayers on the tax compliance of all taxpayers and honest taxpayers. Under this policy, taxation authorities provide rewards to honest taxpayers only if they continue to report taxes honestly post management. This study also analyzes the effect of strengthening sanctions for honest taxpayers who do not pay their taxes honestly during the reward period on the tax compliance of all taxpayers and honest taxpayers. In addition, the tax reporting behaviors of honest taxpayers are analyzed by period. [Methodology]The independent variables are whether to provide contingent rewards and whether to impose strengthened sanctions on tax evasion detected during the period of rewards (audit exemption), and the experimental design is manipulated between subjects. The dependent variable is tax compliance measured by tax reporting decision－making. For all taxpayers, the reported income rate is measured, while the reported income rate and the rate of change compared to the prior period are measured for honest taxpayers. [Findings]The results of the analysis suggest that the tax compliance of all taxpayers increases when a contingent reward is provided to honest taxpayers. In addition, the policy of strengthening sanctions on honest taxpayers who intentionally reduce taxes during the reward period did not affect tax compliance of honest taxpayers. [Implications]The findings of this study indicate that the system of rewards for honest taxpaers needs to be approached in terms of continuous post management rather than strengthened sanctions.