CAJ | 학술논문

提高税收遵从是世界各国政府所面临的共同难题。本文在现有税收遵从问题研究文献基础上，梳理影响税收不遵从行为的外在动机及内在激励。在外在动机方面主要考察包括税率、惩罚力度、审计概率等基本遏制因素、个人奖励机制、收入来源和税收大赦对逃税行为的影响；在内在激励方面则重点探究公平感、税收道德、社会规范、文化规范以及道德劝告的影响。这些研究从识别及测度税收不遵从行为、检验相关理论以及政策机制设计等多层面出发，对认识税收不遵从行为的本质及其动机，进而发展有效提高税收遵从度的政策提供了丰富见解。
제고세수준종시세계각국정부소면림적공동난제。본문재현유세수준종문제연구문헌기출상，소리영향세수불준종행위적외재동궤급내재격려。재외재동궤방면주요고찰포괄세솔、징벌력도、심계개솔등기본알제인소、개인장려궤제、수입래원화세수대사대도세행위적영향；재내재격려방면칙중점탐구공평감、세수도덕、사회규범、문화규범이급도덕권고적영향。저사연구종식별급측도세수불준종행위、검험상관이론이급정책궤제설계등다층면출발，대인식세수불준종행위적본질급기동궤，진이발전유효제고세수준종도적정책제공료봉부견해。
How to increase tax compliance is a common challenge for all governments around the world. This paper focuses on the existing literature on tax evasion through a systematic review on extrinsic and intrinsic motivations of tax evasion behavior. Regarding extrinsic motivations, we analyze the impacts of the basic deterrent elements like tax rate, fine and audit probability, rewarding scheme, the income source and tax amnesty policy on tax compliance behavior. As for intrinsic motivations, we investigate the influences of fairness perception, tax morale, social norm, cultural norm and moral suasion. These studies exert effort on identifying and measuring tax evasion behavior, testing related theories as well as designing policies, thereby providing important insights into understanding the determinants and motivations of tax evasion behavior and further exploring effective policy instruments to raise tax compliance.