성실신고확인 제도의 문제점 및 개선방안

Abstract

Self-assessment system has been entered into general use as modern system of taxation. From that system of taxation, taxpayer’s faithful reporting is the one of the biggest assignment that we got. The reason why we have to adopt 'Tax Compliance Verification System(TCVS)' is that we are in the situation which we cannot guarantee to check taxpayer’s faithfulness with only tax payer’s voluntary inducing policy or tax authorities’ strong tax investigation. In 2011, to broaden tax bases of the individual business households who owns over certain sizes, we have investigated and analyzed effectiveness of TCVS and we found out that the broadening tax base and tax revenue effect that we aimed was outstanding. However, TCVS has institutional defect before reporting in self-assessment system and has tendency of one-sided policy to the tax government, so taxpayers and tax accountants as verificator are consistently requiring improvement of TCVS system. So, these things have to be change fast throughout any circumstances. Since 2011, figuring out problems and improvement focusing operation condition, we have improved subject of ; application to ‘Certain Unfaithfulness Group’, regardless of business forms, subject of business, and sale ; elimination of overlapping tax investigation if the one gets TCVS, ; blocking of TCVS expense’s shifting of tax burden, ; maintaining ratio of duty and right to CTA as verifier, ; aim at after-reporting, cross and random verification based on incentives. TCVS’s effectualness has been proved that this was new tax policy for broadening tax base. So, based on operating experience and alternatives on improvement plan, we (taxpayer, government and CTA) have to make more matured and rational tax system based on equal and mutual benefit.