성실신고확인제도의 운영상 문제점과 개선방안

Abstract

In this study, we derive operational problems of the system and propose ways to actually improve on the honest tax reporting system through a survey about the taxpayers and tax agents who have experienced the regime. The issues of the survey are as follows. First, the system under the current law which makes taxpayers’ honesty be confirmed first before reporting tax and tax base violates the principle of assumption of good faith. Second, this system requires excessive administrative services costs to the taxpayer instead of the government. Third, the scheme is not likely to gain independence because the tax agent that did the book keeping also does the honest tax report. Finally, this system is applied unequally in taxation because income standards apply only to selected participants of the system and corporate operators are excluded. We propose the following improvement measures to compensate for those problem. First, this system should be operated voluntarily. Enough economic and non-economic incentives must be given to voluntary proactive tax payers in the honest tax reporting system. Second, ex-post verification in the honest tax reporting system can be executed for the supplementation of the voluntary honest tax reporting system. However, this ex-post verification should be executed only for non-honest tax payers as a penalty.