한국조세재정연구원 - OAK리포지터리

Korea Institute of Public Finance
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납세협력비용의 추정에 관한 연구 cover image

납세협력비용의 추정에 관한 연구

Keyword
부가가치세, 법인세, 역진성, 종합소득세
Title
납세협력비용의 추정에 관한 연구
Authors
김형준; 박명호
Issue Date
2007-12-01
Publisher
KIPF
Citation
pp. 182
Abstract
This study examines tax compliance costs in Korea based on a survey conducted by the Korea Institute of Public Polcy. The survey attempts to measure the size and composition of compliance costs according to major tax items such as corporate and personal income taxes and a VAT.

First, this study introduces the concept of tax compliance costs and summarizes domestic and foreign literature on this field. Next this study presents estimates of compliance costs by tax items.

According the results, the value-added tax compliance costs are estimated to be ranged of 0.43% by 29.72% for corporations and 3.61% by 9.19% for self-employees of value-added taxes by the size of turnover of companies. In particular, the ratio of compliance costs to taxes found to be decreasing in the amount of turnover. This implies that the value-added tax compliance costs are regressive. The average estimate of the value-added tax compliance costs per a company is about 22.7 million won for corporations and 6.0 million won for self-employees.

The corporate income tax compliance costs are estimated to be ranged of 0.80% by 42.96% of corporate taxes by the size of turnover of companies. When examined by turnover level, the corporate income tax compliance costs are also founded to be regressive. The average estimate of the corporate income tax compliance costs per a company is about 40.6 million won which is about 21.82% of average corporate taxes per a company.

In the case of the personal income tax, compliance costs are estimated to be ranged of 6.36% by 10.58% of personal income taxes by the size of turnover of companies. As in VAT and corporate income tax compliance costs, the personal income tax compliance costs are found to be regressive. The average estimate of the personal income tax compliance costs for a company is about 3.1 million won that accounts for 20.17% of personal income taxes for self-employees.
Keywords
부가가치세, 법인세, 역진성, 종합소득세
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