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

Jun, Byung Wook; Yoon, Sung Man

doi:10.3390/rel9110333

Cited by 17 publications

(31 citation statements)

References 34 publications

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“…In studies on people's perceptions of a concept, discrete models have been used to pose factors affecting the perception level (Jun and Yoon, 2018). As the perception data are categorical, some studies have relied on a probit regression model, whereas others have used multinomial or nested logit models (Rifaat and Chin, 2007).…”

Section: Research Methodologiesmentioning

confidence: 99%

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Socio-Economic Factors Affecting Trust in the Military: Comparatives on Perspectives on China, Japan, and South Korea

Yoon

2020

Asian Economic and Financial Review

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The pro-military tendency of people positively influences support for military policy, budget securing, and promotion of organizational commitment and cooperation. Most importantly, trust in the military plays a positive role in building a strong defense force by enhancing the morale and loyalty of military members. Therefore, the present study aims to compare and analyze the effects of diverse socio-economic factors on the level of trust in the military in South Korea, China, and Japan, which are the leading countries of Northeast Asia. At first, the study results reveal that the Chinese have a stronger tendency toward pro-military than South Koreans and Japanese, and the role of the military in China is relatively high. Second, in 2005, South Koreans with low income and financial assets and South Koreans with jobs in the government or public sector had high trust in the military. However, in 2010, the impact of these factors was statistically insignificant. Finally, South Koreans with higher income level have more inclination to trust the military than the government. Conversely, South Koreans in high age groups trust the government more than the military. In contrast, Japanese people in high age groups trust the military more than the government. To conclude that the findings of this study provide a policy implication that suggests factors to enhance the pro-military tendency of people concerning China, which is a socialist state system, and Japan, which has imperialism and experience in militarism. Contribution/Originality:The paper provides policy implications that South Koreans in high age groups trust the government more than the military. In contrast, Japanese people in high age groups trust the military more than the government, and as it presents factors for enhancing the pro-military tendency of people concerning China, which is a socialist state system, and Japan that has imperialism and experience in militarism.

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Section: Research Methodologiesmentioning

confidence: 99%

“…Ordered discrete choice models are generally used to analyze such ordinal response data. Among these models, the ordered probit (OP) is the most commonly used approach (Kim and Yoon, 2017;Jun and Yoon, 2018). In Equation 1, yni is the level of trust in the military n by respondent i.…”

Section: Research Methodologiesmentioning

confidence: 99%

Socio-Economic Factors Affecting Trust in the Military: Comparatives on Perspectives on China, Japan, and South Korea

Yoon

2020

Asian Economic and Financial Review

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“…Based on prior literature on corporate tax avoidance, the religious diversity in the BOD may increase or decrease the corporate tax avoidance level to reach an optimal level of tax avoidance in a way that BOD diversity enhances the corporation's performance. However, some prior literature on religion argues that the high level of individual religion may lead to the lower probability of individual tax avoidance (Gupta and McGee 2010;Jun and Yoon 2018). Accordingly, from this standpoint, the diverse religion of the BOD may decrease the corporate taxpayer's tax morale and increase their tax avoidance when religious diversity may be an obstacle to the religiosity of each individual board member.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…Furthermore, previous studies on religion and tax avoidance or tax consciousness have shown that the probability of tax avoidance is lower if the level of religion is higher (Gupta and McGee 2010;Jun and Yoon 2018). Ross and McGee (2011) also presented empirical evidence that the tendency for tax evasion or avoidance is lower if the frequency of participation in religion is higher.…”

Section: Introductionmentioning

confidence: 96%

Is the Board of Directors’ Religion Related to Tax Avoidance? Empirical Evidence in South Korea

Cho

Yoon

2020

Religions

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This study investigates the effect of directors’ religious diversity on tax avoidance of firms. The board of directors plays an important role in supervising the management of the corporation. As such, the religious diversity of the board may affect corporate decisions and their implementation by the management. In this regard, this study analyzes the effect of the religious diversity of the directors on the level of tax avoidance. Results are presented as follows. First, the level of tax avoidance tends to be higher when the level of religious diversity among the board members is high. Second, tax avoidance level may be different depending on a CEO’s religion, holding that the religions of board members are diverse. Third, the tax avoidance activity of a corporation is likely to be discouraged if the religions of board members are converged into a single religion. Overall, the results of this study provide an implication that religious factors influence the level of the firm’s tax avoidance.

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“…However, the recognition that many do not engage in tax non-compliance when the benefits are greater than the costs has led to the emergence of an alternative voluntary compliance approach (Alm et al 2012;Kirchler 2007;. This views taxpayers as social actors and explains engagement in tax non-compliance as resulting from a lack of vertical trust in government (Alm et al 2010;Jun and Yoon 2018;Torgler 2007) and more recently also from a lack of horizontal trust in each other (Hallsworth et al 2017;Lefebvre et al 2015). The aim of this paper is to evaluate these competing theorisations in relation to Europe.…”

Section: Introductionmentioning

confidence: 99%

Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe

Williams

2020

Administrative Sciences

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Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increases the risk of detection and penalties. However, many have been found to not engage in tax non-compliance when the benefits exceed the costs. The result has been the emergence of a voluntary compliance approach viewing taxpayers as social actors who engage in tax non-compliance when there is a lack of vertical trust (in governments) and horizontal trust (in others). Using a probit regression analysis of data from special Eurobarometer surveys conducted in 2007, 2013 and 2019, the finding is that although the likelihood of participating in tax non-compliance is largely not associated with the level of penalties and risk of detection, it is significantly associated with the level of vertical and horizontal trust, with participation in tax non-compliance increasing with lower vertical and horizontal trust. The implications for theory and for how public administrations tackle tax non-compliance are then discussed.

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

Cited by 17 publications

References 34 publications

Socio-Economic Factors Affecting Trust in the Military: Comparatives on Perspectives on China, Japan, and South Korea

Socio-Economic Factors Affecting Trust in the Military: Comparatives on Perspectives on China, Japan, and South Korea

Is the Board of Directors’ Religion Related to Tax Avoidance? Empirical Evidence in South Korea

Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe

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