납세순응 행위에 대한 시계열적 경향분석

[Purpose] The purpose of this study is to analyze the trend of changes in how the tax compliance behavior period has changed over the past 10 years. To this end, data from four years were selected from the data surveyed over the past 10 years, and time－series data were constructed and statistical tests were conducted. [Methodology] The exploratory factor analysis, reliability test, ANOVA analysis of SPSSWIN were applied to analyze the data. For data analysis, SPSSWIN 26.0 Korean version was used. [Findings] The results were as follows：First, It was again confirmed that there was no problem with the conceptual validity and reliability of the measurement tools and measurement items that have been used to measure tax compliance over the past decade. Second, It was found that loyalty gradually decreased over the years, and in the case of silence, it was gradually increasing or decreasing. On the other hand, it was found that complaining behavior gradually increased over the years. Third, It was found that loyalty, complaining behavior, and silence according to the characteristics of the respondents by year showed various patterns of change or trend. [implications] In summarizing the results of this study, The loyalty and silence related to tax obligations of individual citizens are likely to weaken further in the future. On the other hand, the intensity of complaining behavior increases or the possibility of complaining behavior increases. Therefore, it is suggested that appropriate measures or policies are needed to increase the loyalty related to tax compliance and lower the possibility of complaining in order to secure the state’s fiscal level.