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A Study on Sincere Declaration System for the Tax Authority's Securing Internal Revenue: Focusing on Tax Agencies and Taxpayers'Benefits and Sanctions
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논문 기본 정보

Type
Academic journal
Author
IMCHAECHANG (안동대학교) Kim Jung Ho (신라대학교)
Journal
한국경영컨설팅학회 경영컨설팅연구 경영컨설팅연구 제20권 제2호 KCI Accredited Journals
Published
2020.1
Pages
37 - 47 (11page)

Usage

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A Study on Sincere Declaration System for the Tax Authority's Securing Internal Revenue: Focusing on Tax Agencies and Taxpayers'Benefits and Sanctions
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Abstract· Keywords

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The purpose of the sincere declaration system is to establish a fidelity reporting culture for taxpayers through their tax agents. In spite of this purpose, the Korea tax authorities has expanded the number of subjects for the sincere declaration confirmation system in turn. Reductions in revenues from 2018 and legislative-announced amendments, including some corporate entities, further confuse the tax agency. Increasing the number of people who file a sincere declaration report system does not reflect the difficulties of the tax agents who carry out the system and the limitations of the taxpayer's awareness of sincere declaration. Therefore, this study is to find out whether the sincere declaration system utilizes tax agents and taxpayers to tax revenues of the Korea tax authorities. In this regard, this study empirically analyzed the impact of the tax agent and the taxpayer's benefits and sanctions on the filing of the sincere declaration system for tax revenues. According to the analysis, the taxation maximization of tax authorities through the sincere declaration system has a significant effect on taxpayer sanctions (increase in tax burden), but not on taxpayer benefits. On the other hand, the taxation maximization of tax authorities through the fidelity notification system has a significant effect on both the tax agent's effectiveness (business efficiency, commission) and the tax agent's sanctions (discipline, image loss). This is a result confirming that the confusion of the tax agency business caused by the expansion of the sincere declaration reporters does not reflect the difficulties of the tax agents who carry out the system and the limitations of the taxpayer's awareness of the sincere declaration reporter.
#Sincere Declaration #Tax Agency #Tax Authorities

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김광윤 / 2012 / 세무대리인의 성실신고확인과 독립성 / 회계ㆍ세무와 감사 연구 54(2):505~527 Crossref 국세청, 조사기획과 / 2011 / 국세통계연보 google schola 박상균 / 2012 / 성실신고확인제의 개선방안에 관한 연구 google schola 이태정 / 2011 / 세무검증제도 도입(안)과 납세자권익에 관한 연구 / 경영교육연구 26(1):277~294 dbpia 소득세법시행령 §133의 ① google schola

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