- 研究会
金栄録PD（関西大学RISS）がRISSワークショップで報告します。（2021年10月27日）
日 時：2021年10月27日（水） 17：00 - 18：00
場 所：Zoomにて開催いたします
報告者：金 栄録 PD（RISS ポストドクトラルフェロー）
タイトル：Card or cash? Evidence regarding consumers' VAT compliance
要旨：Cashless payments discourage value-added tax (VAT) evasion through transaction records; these cashless payments essentially require cooperation from consumers and small business owners. As indirect VAT payers, consumers' payment methods decisively influence the final VAT declaration. However, literature has yet to investigate consumers' VAT compliance. This study uses data from approximately 7,300 taxpayers as collected by the National Survey of Tax and Benefit of South Korea to examine the impacts of perceived trust, service, and enforcement paradigms on consumers' responses to payment methods when small business owners offer low-, moderate, and high-discount benefits. The results reveal that regardless of the discount amount, perceived trust, government service, and enforcement significantly strengthen consumers' VAT compliance. We also discover that as the discount amounts increase, trust has a greater impact on VAT compliance. The study contributes to tax literature by demonstrating that enforcement, trust, and services can improve consumers' VAT compliance.
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