소득공제 활용이 개인소득세 절감과 납세의식에 미치는 영향

[Purpose]The purpose of this study is to analyze the relationship between tax reduction and tax payment consciousness through the deduction system, noting that there may be differences in the use of the deduction system for each taxpayer. [Methodology]This study confirmed the relationship between tax reduction and the difference in the deduction system applied by income type, such as the characteristics of each taxpayer, through empirical analysis. In addition, the relationship of tax morale was also analyzed. [Findings]As a result of the analysis, the deduction amount and the deduction ratio differ from the tax reduction in the directions of negative (－) and positive (＋), respectively, and that the ratio of the deduction amount to the amount of income must be higher than the size of the deduction amount to lead to tax reduction I could confirm that. The analysis results on tax morale showed that high income earners with a large amount of income are generally more likely to have negative perceptions of tax fairness or government evaluation. Earned income earners were more likely to have positive perceptions of tax fairness or government benefits than those who report comprehensive income. [Implications]This study verified through empirical analysis using financial panel data whether the difference between high income earners or earned income earners and general income earners, and income deduction ratio had an effect on actual tax reduction. It is meaningful to present implications by analyzing the impact of the various economic conditions of taxpayers, such as the degree of tax reduction or whether they are high－income or earned－income earners, on tax payment consciousness.