성실신고확인제도의 문제점과 개선방안에 관한 연구 (A Study on the Problems and Improvements of the Honest Tax Reporting System)

서지정보

· 발행기관 : 한국상사판례학회
· 수록지 정보 : 상사판례연구 / 25권 / 3호 / 285 ~ 315페이지
· 저자명 : 김진환, 서성호

초록

This study is on the faithful report confirmation system (implemented from June 2012) whereby private entrepreneurs receive verification of faithful report of tax base by tax specialist before finalized report of income tax, for the purpose of legalization of taxable income sources. The purpose of study is suggesting the problems and improvements of this system so as to protect taxpayers' right and to promote faithful tax payment culture.
The results of this study are as follows; First, compelling taxpayers to receive confirmation of tax compliance from tax preparers prior to an income tax return is against the self-assessment system. And regarding business operators over a certain size as an unfaithful taxpayer without any reasonable reason infringes the rights and interests of taxpayers, that is violating the constitutional equality principle and anti-overrestriction principle. Therefore this system should be abolished.
Second, if the Honest Tax Reporting System is not to be abolished, it is recommended to convert it to a voluntary post-hoc verification system or cross-verification system in order to remedy its constitutional problems and promote objectivity and fairness. Also if the taxpayer's tax compliance is proven after voluntarily going through the post-hoc verification, a tax investigation needs to be waived.
Third, since the benefits of taxpayers' tax compliance are vested in the government, it has to pay for all the expenses. And in order to achieve the policy objective of broadening tax base, it is required to relieve a sudden tax burden, for instance by providing a tax credit for over 20% of tax amount on the increase in income and exempting them from paying the special tax for rural development.
Forth, the honest tax reporting is public duties undertaken independently and objectively by tax professionals, so it is needed to clearly define the scope and limits of responsibility in a law. Moreover confirming tax compliance is the verification work by tax professionals in charge of giving opinions; so their rights to request and access evidential materials should be granted as well, since their responsibility increased.
Fifth, if the selection criteria for those subject to the honest tax reporting is shifted from the amount of income in the taxation period of the current year to that of the previous year, it would enhance the predictability of taxpayers and help them recognize that they are subject to the honest tax reporting, giving them an opportunity to self-rectification through honest recording and settlement.

영어초록

This study is on the faithful report confirmation system (implemented from June 2012) whereby private entrepreneurs receive verification of faithful report of tax base by tax specialist before finalized report of income tax, for the purpose of legalization of taxable income sources. The purpose of study is suggesting the problems and improvements of this system so as to protect taxpayers' right and to promote faithful tax payment culture.
The results of this study are as follows; First, compelling taxpayers to receive confirmation of tax compliance from tax preparers prior to an income tax return is against the self-assessment system. And regarding business operators over a certain size as an unfaithful taxpayer without any reasonable reason infringes the rights and interests of taxpayers, that is violating the constitutional equality principle and anti-overrestriction principle. Therefore this system should be abolished.
Second, if the Honest Tax Reporting System is not to be abolished, it is recommended to convert it to a voluntary post-hoc verification system or cross-verification system in order to remedy its constitutional problems and promote objectivity and fairness. Also if the taxpayer's tax compliance is proven after voluntarily going through the post-hoc verification, a tax investigation needs to be waived.
Third, since the benefits of taxpayers' tax compliance are vested in the government, it has to pay for all the expenses. And in order to achieve the policy objective of broadening tax base, it is required to relieve a sudden tax burden, for instance by providing a tax credit for over 20% of tax amount on the increase in income and exempting them from paying the special tax for rural development.
Forth, the honest tax reporting is public duties undertaken independently and objectively by tax professionals, so it is needed to clearly define the scope and limits of responsibility in a law. Moreover confirming tax compliance is the verification work by tax professionals in charge of giving opinions; so their rights to request and access evidential materials should be granted as well, since their responsibility increased.
Fifth, if the selection criteria for those subject to the honest tax reporting is shifted from the amount of income in the taxation period of the current year to that of the previous year, it would enhance the predictability of taxpayers and help them recognize that they are subject to the honest tax reporting, giving them an opportunity to self-rectification through honest recording and settlement.

참고자료

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