한국지방행정연구원

The Korea Local Administration Review

Year
2014-12
Author
Kim, Ki-Sung⋅Kim, Jong-Soon⋅Hong, Geun-Seok

A Study of Factors Influencing Local Tax Compliance

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This study aimed to examine the factors that have impact on local taxcompliance and to recommend financial policies based on these results. Incontrast to previous studies, this study investigated the issues from thetaxpayers’ perspectives. In order to examine the taxpayers’ perceptions onmaking payments, I used data from a survey which includes the users of‘etax.busan.go.kr.’ The followings are the major findings of this study.Independent factors such as understanding and evaluating the current taxpayment system by the users of online payment services proved to havestatistically significant impact on local tax compliance. The results also showedthat the most significant and meaningful effect was ‘fairness of taxation'. Thisimplied that it was critical to direct more administrative efforts to maketaxpayers perceive that taxation was made on fair grounds. To increase taxcompliance from taxpayers, it is necessary to educate taxpayers to have betterunderstanding about tax structures, construct more convenient tax paymentsystems, and diversify tax payment methods.
□ Keywords: local tax, tax compliance, local tax payment system