Journal of Digital Convergence (디지털융복합연구)

The Society of Digital Policy and Management (한국디지털정책학회)
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The influence of VAT framing on the attitude toward price frame : Focused on the moderating effect of thinking style

부가가치세 프레이밍이 가격제시방법에 대한 태도에 미치는 영향 : 사고방식의 조절효과를 중심으로

  • Yoon, Jong-Ho (Dept. of Business Administration, Kumoh National Institute of Technology) ;
  • Jung, Yoon-Soo (Graduate School of Consulting, Kumoh National Institute of Technology) ;
  • Kim, Gwi-Gon (Dept. of Business Administration, Kumoh National Institute of Technology)
  • Received : 2014.10.15
  • Accepted : 2014.12.20
  • Published : 2014.12.28
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Abstract

This study has examined the influence of VAT frame(VAT included vs. VAT excluded) on the consumer's attitude. Additionally, it has also examined the moderating effect of thinking style(holistic vs. analytic). The experiment stimuli were operated in 4 types[(product: utilitarian/hedonic)x(VAT: included vs. excluded)]. The results of this study can be summarized as follows. 1) The consumers preferred the VAT included frame to the VAT excluded frame. 2) The moderating effect of thinking style appeared. There is no meaningful difference between the VAT included frame and the VAT excluded one to analytic thinkers. But the holistic thinkers preferred the latter to the former. It is expected that this will be helpful to the person in charge of marketing for the company to establish an effective marketing strategy by considering these results.

본 연구는 제품의 가격에 부과가 되어 있는 부가가치세(Value Added Tax)를 어떻게 표시(VAT 프레임: VAT포함, VAT별도)하느냐에 따라 소비자들의 가격제시방법에 대한 태도가 달라질 수 있음을 살펴보았다. 또한 사고방식(종합적 vs. 분석적)에 따른 태도변화 즉, 조절효과도 살펴보았다. 이를 위해 실험자극물을 4가지 형태[(제품: 실용/쾌락)${\times}$(VAT: 포함/별도)]로 조작하였다. 1) 조사대상자들은 VAT별도 가격제시 방법보다 VAT포함 가격제시 방법을 더 선호하는 것으로 나타났다. 2) 사고방식의 조절효과도 확인되었다. 즉 분석적 사고자의 경우에는 전자와 후자 간에 유의미한 차이가 없는 것으로 나타났으며, 종합적 사고자의 경우에는 전자보다 후자를 더 선호하는 것으로 나타났다. 기업의 마케팅 실무 담당자들은 이와 같은 연구결과를 고려하여 효과적인 마케팅 전략을 수립하는데 도움을 받을 수 있을 것으로 기대된다.

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