勤勞所得會計의 問題点과 改善方案에 관한 硏究 = A Study on Tax Accounting and Adjustment of the Earned Income

다국어 초록 (Multilingual Abstract)

Ⅰ. The purpose of this study
The most of economically active population are labour under the modern capitalistic economy system, and they furnish a service and are rewarded by wage or salary. The wage, salary, and any other allowances of a similar nature receivable in return for services are generally named "wage and salary income", and the taxes for such incomes are called the "salary and wage income taxes." Compared with other income earners, the wage and salary income earner has a source of income exposed completely. Moreover even their deduction for necessary expenses are smaller than any other income earner. Therefore, the tax burden is not impartial and their responses of tax for wages are sensitive because they are mostly small income earners.
As the way to promote the actual income from services such as a wage, a salary, one is that employer should make much of the value of service and the other to decrease the deduction in salary. However, the former is very difficult to apply to the reality. Because it is a factor to raise the production cost. The latter is more suitable than the former as a way to promote the actual income from services. Among them, it is essential to decrease the taxable amount.
The purpose of this study is to grope the way to keep the balance between the wage and salary income tax system and other one and to promote the actual income as diminishing their tax burden by tax accounting and tax adjustments.
Ⅱ. The experimental study
The questionnaire was used for the experimental study. One thousand of subjects were randomly selected from manager, division manager, white collar worker, blue collar worker of the manufacturing enterprises. Among them, 750 volumes were returned. But some of them were not sincere and suitable as the data. So, 449 volumes were finally analyzed. The questionnaire consists of 5 variables for general characteristics, 4 independent variables that have an influence on every kinds of deduction related with the consciousness for tax system, 9 dependent variables related to deduction and exemption prescription. In questionnaire, 19 questions were objective style ones and just one question was subjective style one.
It analyzed by SPSS(Statistical Package for the Social Science). First of all, the frequency analysis was done for investigation of characteristics of samples and their distribution. On the basis of it, the chi-square test was done to look into the correlations between variables such as a sex, married or single, class, every kinds of deduction structure. According to the analyzing results for the subjects, men were 342 and women were 107(76:24). Married people were 235 and singles were 214(52:48). So, it turned out that the distribution rate was similar. According to the analyzing results of distribution of position in company, the data collected in order of white collar worker, division manager, blue collar worker, and manager. But the data for blue collar workers was actually very small. That's why a lot of their answers for questionnaire were not sincere. And it was very difficult to return them from top-managers.
Ⅲ. Hypothesis and test results
The twelve hypothesis were set up for this study. The test results are as follows:
It turned out that the married or single and sex had a correlation with the exemption for no housing worker and the exemption for spouse. And the exemption for female head of household appeared to be rejected. The reason is that the most of people think generally it is exempted the tax in case of female head of household no relation with the dependents.
It turned out that the variables that had a correlation with the kinds of exemptions and each class were exemption for dependents, exemption for handicapped person, exemption for female head of household, special deduction for contributions, tax credits for savings of assets, tax credits for savings of worker. And the exemption for education appeared not to be correlation with each class. So, they were rejected.
This study assumed that the attitude will be different depending on class in the exemption for education costs. But the most of subjects thought that the education expenses should be exempted until the university without and relation with class. And they appeared to indicate "be raised" the most and "if they were over 30 years old, it should be exempted without any relation with dependents" next time in the exemption for no housing worker. Also it turned out that "be raised" was the most dominant regardless of the class in the exemption for spouse.
Ⅳ. Conclusion
On the basis of the problems from the analysing results of questionnaries, the system of wage and salary income tax should be improved as follows: the raising of necessary expenses, acknowledgement of its actual amount, the raising of income deductions and tax credits, reduction of tax rates, and extension of non-taxable income and so on. Also, the social condition that work hard should be made and tax revenue should be secured by the reduction of wage and salary income tax as grasping and taxing to the source of unearned income and illegal income from underground economy. In order to make it, it is necessary for qualitative improvement and reinforcement of administrative ability of taxable authorities not for law. Therefore, there should be a public relations for the uplifting of national morals for the tax payment.

목차 (Table of Contents)

• ABSTRACT
• Ⅰ. 序 論
• 1. 硏究의 目的
• 2. 硏究의 方法과 限界
• 3. 勤勞所得에 관한 稅務會計的 考察 및 分析
• Ⅱ. 勤勞所得稅 調整에 관한 實證的 考察 및 分析
• 1. 調査硏究의 目的
• 2. 調査硏究의 方法
• 3. 變數別 調査頻度 分析
• 4. 假說의 設定과 檢證
• 5. 分析 結果
• Ⅲ. 勤勞所得稅制에 대한 改善方案
• 1. 租稅負擔의 公平性
• 2. 必要經費의 控除
• 3. 所得控除의 擴大
• 4. 稅額控除의 上向調整
• 5. 稅務行政上의 制度改善
• Ⅳ. 結 論
• 參考文獻