한국조세재정연구원 - OAK리포지터리

Korea Institute of Public Finance
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탈세와 세무행정

Keyword
최적조세론, 간접세, 이윤세, 조세사면
Title
탈세와 세무행정
Authors
유일호
Issue Date
2005-12-01
Publisher
KIPF
Citation
pp. 112
Abstract
The main purpose of this research is to provide a survey of academic and policy researches on tax evasion. It is also intended that this research could be used as a basic reference for the future research and policy making in this area.

First, early studies on the tax evasion including Allingham & Sandmo is introduced. Researches introduced in this part generally analyze the behavior of individuals when they can evade taxes under the expected utility maximization hypothesis. Also, comparative static analyses such as the effect on the tax evasion by the change in tax rates, audit rate, penalty rate, income level are done in those researches. They are regarded to form a basis for the studies followed, on the tax evasion.

In the next chapter, various expansion of the early studies above are introduced. These researches cover such area as the theory of optimal taxation when the tax evasion is possible, equity issues with the tax evasion, effect of the income tax evasion on the labor supply, the relationship between the tax rate and the size of the tax evasion, the economic effect of the indirect tax evasion. It is also introduced in this chapter that such new theory as the prospect theory is introduced in the analysis of the tax evasion to overcome the limit of the expected utility theory.

Finally, policy researches related with the tax evasion are introduced. First among them are researches on the enforcement measures to deter the tax evasion such as the optimal penalty rate, audit rate. Besides, there are researches on these measures when the bribery to tax officials are possible. Next, there are many researches on the tax amnesty. Results about its effect on the reduction of the tax evasion and the tax revenue increase vary. They do predict, however, that the repeated use or abuse of the tax amnesty will decrease the tax revenue, contrary to the intention. Related studies with this area are researches on the estimation of the size of the tax evasion. These are introduced as well.
Keywords
최적조세론, 간접세, 이윤세, 조세사면
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