거주자 판정 남용 및 조세피난처를 통한 역외탈세에 대한 인식도 연구 = A Study on the Extend of Perception to Abuse of Judgement on Resident and Offshore Tax Evasion through Tax Havens

다국어 초록 (Multilingual Abstract)

The purpose of this study is to, by modifying and revising a resident determining criteria on current Income Tax Law and clarifying a legislative regulation, examine the extend of perception to practical counterplan which can prevent tax avoidance using pretense to non-resident and offshore tax evasion using Tax Heaven.
Summarize of this results are as below.
First, about awareness for status of offshore tax evasion, opinions that responding method for offshore tax evasion by current Korean tax system is not enough were appeared. Both revenue officers and tax agents agreed with low responding of current tax system for offshore tax evasion. Second, on current law, with reference to the importance rank about problems for a resident determining criteria, opinions for that ‘on current law, regulations and interpretations for concept of resident can t define concept of resident clearly ’ took the 1st rank by appearing highly. Third, with reference to the importance rank about reason for offshore tax evasion possibility, since opinions about ‘lack of evidence for offshore tax evasion’ took the 1st rank by appearing highly, this study can find out that lack of providing relevant information which can be a beginning approach to the suspicion of offshore tax evasion can be the biggest reason.
Forth, with reference to the importance rank about improvement plan for resident decision to prevent offshore tax evasion, the concept of ‘having their own address, that is, “when having a job which is essential to stay more than 1 year continuously” should be defined clearly.’ took the 1st rank by appearing highest. Fifth, with reference to the importance rank for international counterplan to prevent offshore tax evasion, opinions for ‘reinforcement of international cooperation; vitalization of information exchange with other countries and so on ’took the 1st rank by appearing highly. Sixth, with reference to the counterplan which can be done domestically to prevent offshore tax evasion, opinions for ‘foundation of Tax Heaven related law and reducing of actual burdening tax rate when deciding Tax Heaven’ took the 1st rank by appearing highly.

목차 (Table of Contents)

• Abstract
• Ⅰ. 서론
• Ⅱ. 이론적 배경 및 선행연구
• Ⅲ. 연구설계
• Ⅳ. 가설 검증 및 해석
• Ⅴ. 결론
• 참고문헌

참고문헌 (Reference)

1 김충국, "조세피난처를 이용한 조세회피규제 현황 및 조세피난처 대책세제 개선방안 연구" 고려대학교 정책대학원 2011

2 황영순, "조세피난처를 이용한 공격적인 조세회피 방지 방안에 관한 연구" 강남대학교 대학원 2010

3 안종석, "조세조약 남용에 대한 대응방안 연구" 한국세무학회 315-356, 2007

4 홍기철, "조세소송에 있어서 거주자 판정기준의 발전적 개선방안에 관한 연구" 경희대학교 테크노경영대학원 2013

5 기윤서, "이중거주자의 거주지국 판정" 한국세무학회 12 (12): 257-279, 2011

6 윤영선, "역외탈세 방지를 위한 국제적 논의 동향과 우리나라의 대응방안" 한국국제조세협회 26 (26): 167-186, 2010

7 윤순영, "소득세법상 거주자 판정기준 개선에 관한 연구" 서울시립대학교 세무전문대학원 2013

8 이유영, "뿌리깊은 난제 ‘역외탈세’ 대응"

9 최승필, "국제조세회피 행위에 대한 조세법적 검토" 법학연구소 (29) : 159-186, 2008

10 신재국, "국제적조세회피에 대한 합리적 대응방안 : 조세조약 남용을 중심으로" 한양대학교 행정·자치대학원 2009

11 김기영, "거주자 판정 악용 및 조세피난처를 통한 역외탈세에 대한 효율적인 대응 방안" 가천대학교 대학원 2014