Abstract

This study surveys real estate agents to examine the effect of perception of real estate policy on taxpayer attitude and tax evasiveness. We distributed questionnaires to a random sample of real estate agents, of which 150 were collected and valid. The findings are summarized as follows. First, perception of real estate policy is closely related to taxpayer attitude. The fairness factor is especially important. Therefore, the government should establish a taxation system based on fairness to change taxpayer attitude and increase tax compliance. Second, higher tax compliance is related to lower tax evasiveness. To encourage sound tax compliance, we should design a fair tax legislative process and invest in tax administrative transparency to gain taxpayer sympathy and trust.

Keywords

• Real Estate Policy
• Taxpayer Attitude
• Tax Evasiveness

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