Earticle

초록

영어

Generally, small traders face relatively higher costs in complying with the obligations imposed under the VAT than do general taxpayers, and the tax administration has to incur relatively higher costs in enforcing the tax on them. For these and other reasons, most countries with a VAT exclude small-scale traders and producers with an annual turnover below a specified amount from the obligation. Under the Korean VAT system the small firms( called special taxpayers ) have to be granted special treatment because of their inability to cope with the requirements to register, furnish returns, and pay tax, or to keep prescribed records. But the existing Special Taxation System still retain many defects despite the several statutory amendments thus far made. In the public at large the most debated issue centers on the inequity in the tax burden between qeneral taxpayers and special taxpayers. It is an open secret that in Korea taxpayers cheat on their sales not to evade the VAT but to evade personal and corporate income taxes. For this reason, this study proposes the abolition of Special Taxtion System in lieu of an adjustments. Thus the small-firm exemption have to change from the deduction of tax amount to the basis of sales amount. In addition, or in lieu of the turnover exemption, small firms have alternative schemes for simplifying the calculation of the VAT liability or reducing that liability.

목차

I. 문제의 제기
 II. 과세특례제도의 배경
  1. 우리 나라의 제도
  2. 외국의 제도
 III. 선행연구의 검토
  1. 문제점
  2. 개선방안
 IV. 과세특례제도의 폐지방안
  1. 제도폐지의 예고
  2. 제도의 폐지
 V. 맺음말
 참고문헌
 Abstract

저자

• 우무신 [ Woo, Mu-shin | 동래여자전문대학 경영과 부교수 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  기업경영연구 [Korean Corporation Management Review]

• 간기

  격월간

• pISSN

  1229-957X

• 수록기간

  1994~2026

• 등재여부

  KCI 등재

• 십진분류

  KDC 325 DDC 658