간이과세제도의 문제점과 개선방안에 대한 실증연구 = An Empirical Study on the Problems and Improvements of the Simple Taxation System

다국어 초록 (Multilingual Abstract)

The purpose of this study is to examine the differences in perceptions of the current taxation system, the problems of the current taxation system, and the improvement of taxation system, It is looking for a reasonable improvement plan. In order to accomplish the purpose of this study, we examined the difference of perception among the tax officers, tax agents, and taxpayers.
The collected questionnaire consisted of 409 taxpayers, taxpayers, and taxpayers. Of these, 387 items were used for analysis, except for those with poor answers, and analyzed using SPSS 18.0. Statistical analysis was done by analyzing the descriptive statistics of the sample.
The results of the analysis of variance (ANOVA) and post - test were used to examine the problems of the simplified taxation system and the Scheffe test. The results of this study are as follows. First, the overall operation of the simplified taxation system is somewhat low in all three groups, confirming that there is a problem with the current simplified taxation system. Second, the problems of the previous study were examined and the difference of recognition between the groups was examined. As a result, it was recognized that the difference between the tax burden of the general taxpayer and the simple taxpayer and the possibility of tax evasion and tax evasion due to the simple taxpayer were the biggest problems. It is the largest in comparison with other groups. Third, as an improvement measure for this study, it is suggested that the simplified taxation system should be permanently abolished, gradually reducing the number of persons subject to simple taxation and the number of persons exempted from payment, thereby contributing to the overarching of the overarching goal of VAT. On the other hand, for small businesses that have been subject to simplified taxation, it would be necessary to reduce the tax burden on legitimate small businesses by establishing a provision that exempts small businesses from the obligation to pay small businesses.

참고문헌 (Reference)

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