성실신고확인제도가 납세순응도에 미치는 영향에 관한 연구
A Study on the Effects of the Compliant Tax Return Filing Check System on Tax Compliance
vii, 90 p.
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Korea has operated a self-assessment system that pays the taxes voluntarily and correctly without the omission of income. The compliant tax return filing check system was introduced to manage the tax agents collectively, increase indirect tax investigation and enhance tax compliance through faithful filing. This study is to suggest the improvement measures of the compliant tax return filing check system by analizing the effects by fact that affected to tax compliance of individual business men over a certain size. The suggestion of the improvement measures for the problems from this study is as follows. First, tax investigation, penalties, special treatment for compliant taxpayers and tax resources factors that have been enforcing for long time showed positive impacts. Second, as a result on the effects of tax compliance to factor for confirming compliant tax return showed positive in the tax compliance of the receipt, expense, properate evidence, etc, but the debt did not show the significant effect in the tax compliance. The effects of tax compliance by item factors showed by the order of expense, proceeds, particular relevant person etc. Third, the support of tax agent showed positive on tax compliance about extension of business men among the objects of the compliant tax return Filing check system. But the part of individual business men showed by escaping the compliant tax return filing check system about corporation manager and 72% of respondent choice to enforce the individual business men except corporation manager. This means that many respondents did not prefer the expansion of business and for the compliant tax return confirmation. Fourth, the benefits and regulation of business man and tax agent to take root the compliant tax return filing check system showed positive effect on tax compliance. The factor that affected more on tax compliance between the benefit and regulation in both of business man and tax agent. Therefore taxpayers need to review the alleviation of tax payment through the tax credit that deduct a certain amount for certain period from the increased tax. Also tax credit system has to mitigate compliant cost of taxpayers by increasing the deduction amount and rate. Fifth, the compliant tax return check has been introducing for two years showed positive effect by the improving factors of system. This study was analyzed that system improvement of tax agent will be able to enhance the tax compliance as tax agent played a pivotal role for compliant tax return filing check system. Among the system improving factors, tax investigation exemption and alleviation of regulation through document investigation did not show the significant effect on tax compliance. The limitation in this study is as follows. First, There is a limitation on investigation and data collection by the indirect investigation through tax agent except the business men. Second, the previous study of compliant tax return filing check system is just shy of analizing the several factors. So it was hard to study comparatively with the previous study. Third, interaction between the existent faithful filing confirmation and the newly introduced complicant tax return check system could not be reflected in this empirical study.