The Effects of the Changes in the Income Tax System on Fair Taxation

The recent change in the income tax system has raised the need for a study on fair taxation by taxpayers, and we would like to analyze the effectiveness of the year-end tax adjustment through a survey. It was analyzed how the transition from income deduction to tax deduction at the end of the year tax adjustment affects the fair taxation felt by taxpayers. An empirical analysis showed that medical deductions and credit card deductions have a significant (+) impact on taxpayers' fair taxation. It also showed no significant impact on taxpayers' fair taxation with or without children, indicating that other alternatives are needed to increase the birth rate in policy. This study conducted survey research to examine tax compliance of income earners since the conversion from various tax deduction items to tax credit items. Despite the limitations of the number of samples for empirical analysis, this study empirically analyzed the impact of the transition of the year-end settlement system on fair taxation for taxpayers. This study will contribute significant implementations to the establishment of tax policies.