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Title Page
Contents
SUMMARY 8
I. INTRODUCTION 10
1. Statement of Problem 10
2. Significance of Study 12
3. Objective of Study 12
4. Scope of Study 13
5. Methodology of Study 14
II. LITERATURE REVIEW 15
1. Cash Economy 15
2. Impact of Cash Economy 17
3. Cash Economy and Its Relationship with Cash Receipt System 17
4. Cash Receipt System 21
A. Definition 21
B. Mechanism 22
C. Incentive 23
5. Cash Receipt System Effects 25
A. Cash Receipt System indirectly promote honest tax report 25
B. Cash Receipt System as supplement for tax audit 27
C. Cash Receipt System for Tax Revenue Management 27
D. Cash Receipt System discourage corruption and promote convenience 28
6. Cash Receipt System in Statistic 28
A. Cash Receipt Issuance 28
III. CONCEPTUAL FRAMEWORK 32
1. Model 33
2. Research Analysis 34
A. Descriptive Statistic 35
B. Regression 36
C. Research Design 36
3. Data Collection and Management 36
IV. VARIABLES & HYPOTHESES 38
1. Motivation 38
A. Income tax deduction incentive 38
B. Lottery 39
C. Preventing Tax Evasion 40
2. Barriers 41
A. Forgetfulness 41
B. Scale of Transaction 42
C. Rush 42
D. Complex Process 43
E. Intention to Hide the Transaction 44
F. Relationship with the merchants 44
G. Long Queue 45
H. Merchants’ Offer 45
I. No Direct Benefit Received 46
J. Trust 47
K.Tax Morale 51
L. Hypotheses Summary 54
V. DATA ANALYSIS 57
1. Questionnaire Response 57
2. Descriptive Data 58
A. Means of Questions 58
B. Gender and Age 61
C. Cash Receipt System Awareness 62
D. Registration 63
E. Frequency of Paying by Cash 63
F. Frequency of participating in Cash Receipt System when Paying by Cash 64
G. Perception of Small Transaction 64
H. Spending Attitude 65
I. Cash Transaction Attitude 66
J. Card Possession 67
K. Personal Income 68
L. Family Income 68
M. Motivation 69
N. Barriers 70
O. Trust 72
P. Tax Morale 73
3. Regression Analysis 73
A. Assumption for Multiple Regression 73
B. Regression 76
4. Summary 87
A. Regression Model Summary 87
B. Hypothesis Summary 88
VI. FINDING & CONCLUSION 94
1. Finding 94
A. Tax Awareness 94
B. The attitude of Korean students toward Cash Receipt System 95
C. Encouraging Factors of Korean Students to Participate in Cash Receipt System 96
D. Discouraging Factors of Korean Students to Participate in Cash Receipt System 97
E. Relationship between Korean students attitude toward Cash Receipt System and Factors that encourage and discourage them to participate 98
F. Relationship of Trust, Tax Morale, Incentive, and Barriers in Cash Receipt System 99
G. Potential Loss 101
2. Theoretical Implication 102
3. Limitation of Study 103
REFERENCES 105
Appendix 107
Appendix 1. Questionnaire 107
Appendix 2. Total Cash Spending/Month 122
ABSTRACT 128
Table 2-1: List of Lottery Price 24
Table 2-2: Cash Receipt System Incentive Illustration 26
Table 2-3: Cash Receipt System Issuance Value and Volume Every Half Year 2005-2008 28
Table 2-4: Frequency of Use by Amount Range 29
Table 2-5: Number of accumulative registered users of cash receipt website 30
Table 2-6: Average Volume/Value of Usage, by Age Group 30
Table 2-7: Cash receipt and Credit Card Usage as a percentage of Private Comsumption Spendings 31
Table 4-1: Aspect of Trust 50
Table 4-2: Aspect of Tax Morale 53
Table 4-3: Hypotheses Summary 54
Table 5-1: Mean of Questions 58
Table 5-2: Gender 61
Table 5-3: Age 61
Table 5-4: Student Awareness in Cash Receipt System 63
Table 5-5: Registered in Cash Receipt System 63
Table 5-6: Frequency of Paying by Cash 64
Table 5-7: Frequency of Participating in Cash Receipt System when Paying by Cash 64
Table 5-8: Perception of Small Transaction 65
Table 5-9: Monthly Spending 66
Table 5-10: Proportion of Cash Payment 67
Table 5-11: Card Possession 67
Table 5-12: Student Income 68
Table 5-13: Annual Family Income 69
Table 5-14: Motivation Factors 70
Table 5-15: Barriers Factors 71
Table 5-16: Trust of Respondent 72
Table 5-17: Tax Morale 73
Table 5-18: Model Summary Regression Model 1 79
Table 5-19: Coefficients Regression Model 1 79
Table 5-20: Model Summary Regression Model 2 81
Table 5-21: Coefficients Regression Model 2 81
Table 5-22: Model Summary Regression Model 3 84
Table 5-23: Coefficients Regression Model 3 84
Table 5-24: Model Summary Regression Model 4 86
Table 5-25: Coefficients of Regression Model 4 86
Table 5-26: Summary of Regression Model Result 88
Table 5-27: Hypotheses Summary 88
Table 6-1: Regression Model Summary and the Relationship 98
Figure 2-1: The BISEP Model and Spectrum of Taxpayer Attitudes to Compliance 19
Figure 2-2: Risk Treatments Set 20
Figure 2-3: Cash Receipt System Mechanism 23
Figure 3-1: Study Framework 32
Figure 3-2: Model 33
Figure 4-1: Major elements of good governance and their relationship 47
Figure 5-1: Normality P-Plot of Regression Standardized Residual 75
Figure 5-2: Scatterplot of Regression Standardized Residual 76
Figure 5-3: Regression Model 1 Result 80
Figure 5-4: Regression Model 2 Result 83
Figure 5-5: Regression Model 3 Result 85
Figure 5-6: Regression Model 4 Result 87
Figure 6-1: Relationship of Incentive, Barriers, Trust, Tax Morale and Cash Receipt System 100
초록보기 더보기
현금구매 시 현금 영수증 교부를 통해 현금거래를 확인하는 시스템인 현금 영수증 시스템은 2005 년에 처음 실시된 이후로 많은 성과를 이룩했다. 현금 영수증 시스템 실시에 있어서 핵심적인 성공요인 중 하나는 소득세 공제 인센티브라는 요소다. 급여 소득자에게 있어서 소득세 공제금액은 중요하다. 따라서 급여 소득자의 대부분은 현금 영수증 시스템에 참가한다. 하지만 학생 등 비급여 소득자의 경우 현금 영수증 시스템에 참가하도록 하려면 어떤 동기를 부여해야 하느냐 하는 문제가 여전히 남아 있다. 본 연구에서는 그런 사람들의 현금 영수증 시스템에의 참가를 고무하거나 멀리하도록 하는 요소들을 알아본다. 그런 요소들을 파악한 후 그런 요소들과 현금 영수증 시스템에의 참가 간에 어떤 관계가 있는지를 알아본다.
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