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관세가격 평가를 위한 과세자료의 확보방안 연구(Securing schemes of tax information related to customs valuation)

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  • 관세가격 평가를 위한 과세자료의 확보방안 연구(Securing schemes of tax information related to customs valuation)
  • 김재식
  • 한국조세연구원


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Title 관세가격 평가를 위한 과세자료의 확보방안 연구(Securing schemes of tax information related to customs valuation)
Similar Titles
Material Type Reports
Author(Korean)

김재식

Publisher

서울:한국조세연구원

Date 2012-11
Pages 226
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

It is essential that customs tax authorities secure accurate information on prices actually paid or payable for the imported goods because in many cases there is undervaluation or overvaluation that is inconsistent with the actual transaction value, regardless of whether it is a transaction conducted at arms-length or between related parties.
Customs authorities often need to further verify the customs tax value, declared by taxpayers seeking to avoid tax obligations, in order to identify non-compliance cases. In these instances, it is highly desirable that they secure appropriate information on the characteristics of each case. However, as most tax information exists within the taxpayer’s purview, notable information asymmetries occur, and some complimentary measures as follows are needed to solve those problems. (The rest omitted)