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조세정책(Innovations in taxation policy)

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Title 조세정책(Innovations in taxation policy)
Similar Titles
Project Category Development Cases
Material Type Reports
Author(Korean)

임원혁; 한기주; 이주선; 이태규; 조경엽 등 저

Publisher

서울:한국개발연구원

Date 2011
Project Development Cases
Series Title; No Knowledge Sharing Program: 경제발전경험 모듈화 사업
ISBN 978-89-8063-571-9; 978-89-8063-562-7(전10권)
Pages 104
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Documents
Original Format pdf
Subject Economy < Financial Policy
Holding KDI 국제정책대학원
Supervisor 한국개발연구원
Organizer 기획재정부; 한국개발연구원
Sponsor 기획재정부
Project Term 2010-01-01 ~ 2010-12-31

Abstract

The Korean government has been striving to enhance transparency in all commercial transactions with the objective of achieving equity within the context of taxation. One of the keys to accomplishing such an objective is the use of an income tax deduction scheme calculated using receipts from credit card and cash transactions. Under this scheme, if a taxpayer made a payment via credit card and/or cash, that individual would be entitled to a tax deduction of a prescribed percentage of the purchased amount from their taxable income base. This scheme aims to encourage the taxpayers to actively use credit cards and cash receipts, which allow the disclosure of their transaction history to a third party, in the course of their economic activities. The ultimate goal of this scheme is to enhance transparency of income derived by businesses which provide a product or service directly to the end users. (The rest omitted)

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