납세신뢰도가 납세순응에 미치는 영향：징수행정 만족도의 매개효과

[Purpose]The purpose of this study is to analyze the effect of tax awareness and collection administrative satisfaction in the effect of tax confidence on tax compliance. [Methodology]This survey was used in this study with 278 pages of questionnaires that can be analyzed by distributing structured questionnaires from August to September 2019, collecting 400 surveys by means of e－mail, mobile questionnaires, etc. We conduct hierarchical multiple regression analysis of Baron and Kenny(1986) to analyze whether there is a mediated effect between dependent and independent variables. [Findings]The analysis results are as follows. First, the reliability of taxpayers’ money had a significant impact on the conformity of taxation. Second, the reliability of taxpayers’ money had a significant impact on the tax consciousness. However, transparency was not affecting fairness. Third, the reliability of taxation had a significant impact on administrative satisfaction with collection. [Implications]Based on the results of this study, practical suggestions are as follows. First, tax authorities may consider developing cooperative conformance programs that may affect the voluntary compliance of taxpayers. Second, taxauthorities should be more interested in the importance of tax awareness, namely ethics and fairness, as an important medium between tax reliability and voluntary tax adjustment. Third, strict response to tax evasion and property concealment and prevention of arrears education are needed, and the establishment of a private education center is required to support long－term delinquents who wish to return.