<p>This study examines how perceptions of taxation and welfare are associated with individuals’ willingness to pay taxes and with the injunctive norms that sustain fiscal legitimacy. Using nationally representative survey data from South Korea, the analysis considers perceived current and desirable levels of tax burden and welfare to clarify the psychological and normative foundations of tax attitudes. The main results are as follows. First, perceptions of a desirable welfare state play a central role. Individuals tend to be more willing to pay taxes when they see taxation as a way to achieve their ideal level of welfare, even when they perceive the current tax burden as high. Second, injunctive norms, understood as socially shared expectations about what others should contribute, tend to be stronger when taxation is explicitly linked to welfare improvement, and this pattern is reflected in broad support for progressive taxation. Third, larger gaps between desirable and actual fiscal conditions are associated with stronger expectations for redistribution, particularly higher tax rates on upper-income earners. Overall, the findings suggest that citizens’ visions of a desirable welfare state shape both individual willingness and collective approval of taxation.</p>