간이과세 적용범위와 납부면제자 확대 조정에 따른 조세회피와 과세형평성 연구

Abstract

[Purpose] In order to ease the value－added tax burden on entrepreneurs due to the recent economic recession, the standard amount for the application of simplified taxpayers has been continuously raised. Therefore, value－added tax revenues are expected to decrease even further as the scope of simplified taxpayers has been greatly expanded. Thus, the purpose of this study is to find out the impact and problems of the expansion of the scope of simplified taxpayers and suggest solutions for these issues as welll as the future development direction of the value－added tax system. [Methodology] The national tax statistics from the National Statistical Office are used to check and analyze whether the supply price increases or decreases in the section near the standard amount before and after the upward revision of the standard amount for applying simplified taxation. We also tried to examine whether the downward adjustment of sales was actually occurring to reduce the tax burden by applying a value－added rate by industry that is lower than the actual value－added rate by industry. [Findings] The analysis results showed that there was a downward adjustment in sales in the section immediately before the simplified taxpayer standard amount was reached. This is believed to be because sales exceeding the simplified standard amount were adjusted downward to a level below the simplified standard amount in order to maintain the application of simplified taxation in the section nearby where the transition to general taxpayers takes place. [Implications] Compared to international standards, Korea’s value－added tax rate and the proportion of value added tax to GDP are low, while the proportion of simplified taxpayers and those exempt from tax payment among those subject to value－added tax is very high. Considering the increase in tax evasion due to this tax environment, the decrease in tax revenue, and the impact of taxation equity, it is judged to be necessary to seriously consider the excessive impact of taxation equity, it is judged to be necessary to seriously consider the excessive expansion of the scope of simplified taxation and the readjustment of the alleviation and exemption of tax burden.