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부가가치세 매입자 납부제도를 통한 거래징수 효율화 방안(A study on measures to improve VAT collection by adopting reverse charge system)

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  • 부가가치세 매입자 납부제도를 통한 거래징수 효율화 방안(A study on measures to improve VAT collection by adopting reverse charge system)
  • 김재진
  • 한국조세재정연구원


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Title 부가가치세 매입자 납부제도를 통한 거래징수 효율화 방안(A study on measures to improve VAT collection by adopting reverse charge system)
Similar Titles
Material Type Reports
Author(Korean)

김재진

Publisher

서울:한국조세재정연구원

Date 2010-12
Pages 219
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세재정연구원

Abstract

Value-added tax(VAT) is an indirect tax collected by intermediary (such as merchant) from the person who bears the ultimate economic burden of the tax(such as the consumer). Therefore, convenience in tax payment for intermediary and their commitment to carry out the responsibility: transferring the collected tax to the taxation authority are most essential aspects in carrying out a successful VAT in the tax system.
South Korea's VAT was introduced in 1977. Since its introduction, economic environment affecting the VAT's effectiveness, such as the size of economy and the dynamic between intermediaries and tax-bearers, have changed significantly from that of the origin. However, so far, studies and tax policy regarding VAT in Korea has been heavily focused on such topics as the scope and standard of VAT and the tax rate than its effectiveness in operating cost and collection structure.
In theory, for VAT, personal end-consumer is the ultimate tax-bearer and merchants simply transfer the collected tax to the tax authority without taking further tax responsibility. However, in Korea, it maintains relatively high arrear payment rate as large number of merchants fail to remit the collected tax to the authority. (The rest omitted)