감성분석을 통한 긍정적 납세경험의 개념모형 및 측정도구 개발

[Purpose]The purpose of this study is to develop a conceptual model of positive tax experience through sentiment analysis and to create a measurement tool based on the conceptual model of positive tax experience. [Methodology]For the analysis, sentiment analysis was conducted and tax－related articles and comments were analyzed to identify positive and negative experience factors. [Findings]The results of the study are as follows. First, 67 keywords related to positive tax experience were derived through sentiment analysis, clustered into closely related keyword groups, and then classified into 9 positive tax experience factors and 3 domains. Second, the 3 domains of positive tax experience and their subfactors were identified as follows. Tax transparency：Consists of information accessibility, clear communication, and transparent usage details. Perception of tax benefits：Consists of improved public services, perception of personal benefits, and perception of economic contribution. Trust in government：Consists of policy consistency, fair tax administration, and government accountability. Third, a measurement tool for positive tax experience was developed through sentiment analysis and exploratory and confirmatory factor analysis. The final tool includes 9 subfactors and 38 items. [Implications]The development of this measurement tool for positive tax experiences is an important starting point for improving the efficiency of tax administration and promoting tax compliance. It will allow governments to gain a deeper understanding of the emotional responses that arise from interactions with taxpayers, which will hopefully contribute to the development of more effective policies to promote tax compliance.