Lasso 회귀모형을 이용한 성실납세의향의 결정요인 연구

[Purpose]The study attempts to explore key factors that impact Korean taxpayers’ voluntary compliance tendency using the 10th finance panel data provided by Korea Institute of Public Finance. [Methodology]The study adopts Lasso regression that achieves the shrinkage of estimators via penalization of regression coefficients in order to mitigate the variable selection problem. [Findings]The empirical findings reveal that taxpayers attitude towards financial risk is the key factors that relates to voluntary compliance tendency. Moreover, the subjective assessment to their health is significantly related to the tax compliance. In addition, the results show that the higher trust in mass media and government officers, transparency in government expenditures have a positive effect on taxpayer compliance. [Implications]First, tax authorities should be concerned with taxpayers’ subjective values and attitudes as well as theirs socioeconomic traits. Second, not only the tax administration but also the whole government officers should try to enhance taxpayers’ trust. Third, the tax administration should increase taxpayer support service, and the government should enhance taxpayers perceptions regarding the transparency of government expenditures.