This study examines tax compliance costs in Korea based on a survey conducted by the Korea Institute of Public Polcy. The survey attempts to measure the size and composition of compliance costs according to major tax items such as corporate and personal income taxes and a VAT.
First, this study introduces the concept of tax compliance costs and summarizes domestic and foreign literature on this field. Next this study presents estimates of compliance costs by tax items.
According the results, the value-added tax compliance costs are estimated to be ranged of 0.43% by 29.72% for corporations and 3.61% by 9.19% for self-employees of value-added taxes by the size of turnover of companies. In particular, the ratio of compliance costs to taxes found to be decreasing in the amount of turnover. This implies that the value-added tax compliance costs are regressive. The average estimate of the value-added tax compliance costs per a company is about 22.7 million won for corporations and 6.0 million won for self-employees. (The rest omitted)
- 납세협력비용의 추정에 관한 연구(A study on tax compliance costs in Korea)
- 김형준; 박명호
납세협력비용의 추정에 관한 연구(A study on tax compliance costs in Korea)
서울 : 한국조세연구원
|Subject Country||South Korea(Asia and Pacific)|
|Subject||Economy < Economic Administration|