지방소득세와 취득세의 납세협력비용 분석

Abstract

Recently, the local income tax has an independent calculation structure with respect to the corporate tax, which is the national tax, so that the taxpayers' tax compliance costs is increased. Therefore, the purpose of this study is to analyse the tax compliance costs of local income tax and acquisition tax. Especially, in the case of the tax compliance cost due to the independent taxation of local income tax, the tax compliance cost on the local income tax due to income tax rarely occurs. The results of this study are as follows. First, the taxpayers' tax compliance cost of local tax is estimated to be around 833 billion won, which is about 21.07% of the local income tax of 3.953 trillion won in 2014. This was analyzed as 31.44% of the corporate tax, the tax compliance cost of 2,649.4 billion won, 20.63% of the income tax payment, the tax compliance cost of 4,438.8 billion won, and 30.13% of the tax compliance cost of 2,764.4 billion won of the value added tax. Second, the total taxation cooperation cost of acquisition tax is about 179.5 billion won, which is about 1.14% of the acquisition tax amount of 15.775 trillion won in 2014. This is 6.78% of the corporate tax, the tax compliance cost of 2.649 trillion won, 4.44% of the income tax payment, the tax compliance cost of 4.388 trillion won, and 6.49% of the 2.78644 trillion won of the tax compliance cost of the value added tax. Especially, it represents 14.85% of the tax compliance cost of 1.208 trillion won for capital income tax.