Abstract

The purpose of this study is to analyze the effect of housing status and property tax on tax morale in Korea. The main concern is to understand the taxpayer’s consciousness by analyzing the relationship between real estate variables and tax morale in various angles, focusing on the taxpayers who pay the property tax on house. In this paper, we measured the perception of tax burden, intention to pay tax, perception of income gap using the financial panel data published by the Korea Institute of Public Finance. The results of the analysis are as follows：First, there is no significant relationship between the value of the house owned and the taxpayer’s perception, however, the higher the tax burden on the taxpayer’s property, the more the taxpayer’s consciousness became negative. Second, taxpayers who pay property tax think that the more the tax burden, the more the government benefits. Third, the satisfaction of residential environment and monthly average housing cost have a statistically significant effect on tax morale. It is analyzed that the taxpayer who resides in a large－sized house has a positive tax morale. Fourth, although the payment of property taxes or the existence of real estate income affected the taxpayer’s consciousness, the amount of property tax or property rental income did not affect the taxpayer’s consciousness. This study is meaningful in analyzing the relationship between housing ownership type and property tax and tax morale in various angles, and expects to be used as reference data when establishing real estate related policies.

Keywords

• Property tax
• Tax morale
• Real estate income
• Housing status

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