ATJ Asian Tax Journal

Asian Tax Journal

Print ISSN 1738-3323 Online ISSN 2733-9270

The Effect of Tax Names Change in the Tax Understanding and Tax Compliance

  • Ki Yong Hong Incheon National University

Asian Tax Journal Vol. 16 No. 6 (2015), pp. 333-351

Abstract

Taxes name in terms of our country's most important tax and adopted a reporting system that will have a significant impact on the taxpayer interests. Nevertheless, now is the time needed for research in this field in terms of taxes relating to previous studies did not change the name. The first study in this respect, compared to a tax designation of the country, and tax preferences were examined before and after the name change, name change after the tax preferences are analyzed empirical understanding theimpact on tax compliance and tax. Analysis First, it was found that preferences for the current tax designation "tax / income tax" "value added tax" and "leisure tax", "car tax" and "property tax", "education tax", "transportation energy eco-tax", "common facilities tax "," regional development tax”. The results showed that the tax name change is required. Second, it was found that selection of new taxes proposed names and preferences gather the opinions of such experts' “personal income tax / corporate income tax "," general sales tax "," entertainment tax"," property acquisition tax "," property held tax "," automotive property tax "," property held special tax "," educational support tax "," energy, environment and transportation support tax "," regional development support tax" in the face for a higher, the need for higher taxes renamed. Third, regression analysis was conducted for the impact on tax Name Rating understanding and tax compliance and tax changes in order to test the hypothesis of this study. As a result, it was found that influence of VAT and acquisition tax / property tax, education tax / environmental tax transport energy change in the name of understanding positive. In addition, income tax / corporate tax, VAT, leisure tax. That there is a need for a tax name change as a result of this research was verified. This will be a great help due to smooth the tax obligations established by the Constitution for all citizens in Article 38. This not only will help to ensure transparency in tax revenues increase three won, will play a major role in promoting, such as taxpayer rights and interests in the taxpayer's position to prevent unnecessary penalties, such as an increase in tax compliance costs. Until now there was no previous studies in terms of taxes relating to the name change, this paper will contribute to a very large bar in terms of empirical research which is the first clue regarding the change of the tax name.

Keywords

  • Tax
  • Tax Name
  • Taxpayers' Rights
  • Tax Understanding
  • Tax Compliance

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