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Religions 2018, 9(11), 333; https://doi.org/10.3390/rel9110333

Taxpayer’s Religiosity, Religion, and the Perceptions of Tax Equity: Case of South Korea

1
Graduate School of Science in Taxation, University of Seoul, Seoul 02504, Korea
2
Department of Business Administration, Seoul National University of Science and Technology, Seoul 01811, Korea
*
Author to whom correspondence should be addressed.
Received: 18 September 2018 / Revised: 17 October 2018 / Accepted: 25 October 2018 / Published: 30 October 2018
(This article belongs to the Special Issue Religion and Politics: New Developments Worldwide)
Full-Text   |   PDF [263 KB, uploaded 30 October 2018]

Abstract

The purpose of this study is to investigate the effect of religiosity and religion on tax equity. Most prior studies have argued that higher taxpayers’ religiosity reduces tax evasion and increases the level of tax morale. Various studies have also shown that tax evasion and morale vary with perceptions of tax equity, including exchange, horizontal, and vertical equities. However, the relationship between religiosity and tax equity has not been studied actively. Especially in Korea, there has been considerable debate about the implementation of taxation for clergies. Therefore, the relationship between religiosity and tax equity will be analyzed clearly using Korean survey panel data. The results of this study show that religiosity and religion do not affect exchange and horizontal equity; however, each religion affects vertical equity. This implies that economic and social incentives are more effective than religiosity and religion on taxpayers’ tax evasion or morale. View Full-Text
Keywords: religiosity; religion; tax equity; exchange equity; horizontal equity; vertical equity religiosity; religion; tax equity; exchange equity; horizontal equity; vertical equity
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).
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Jun, B.W.; Yoon, S.M. Taxpayer’s Religiosity, Religion, and the Perceptions of Tax Equity: Case of South Korea. Religions 2018, 9, 333.

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