Tax system would not properly function without a solid profoundness in tax administration. A study on tax administration so far has relatively drawn a low attention. A priority should be given to designing of sound social infrastructure to improve tax administration system. This paper mainly discusses the following issues. What kinds of social infrastructure should be ensured for better tax administration system? How tax administration system can satisfy taxpayers needs while it also meet fiscal demand which is the fundamental function of tax administration. In what way, arbitrage issue in selecting investigation group should be managed.
First, since the most important issue in tax infrastructure is real name financial transaction, redesigning scheme for tax infrastructure is deliberated in various perspectives. With comparing to U.S systems Returns relating to cash received , the range of taxable financial income should be expanded and transaction based on other person name should be fined or assumed as a gift. Also real name on property ownership is another import requirement in tax infrastructure. Credit card and debit card is ground infrastructure of taxation so it should be modified in rational basis. (The rest omitted)
- 우리나라 세무행정의 발전적 개선방안(Improvement schemes for tax administration in Korea)
우리나라 세무행정의 발전적 개선방안(Improvement schemes for tax administration in Korea)
세무절차의 민주화를 중심으로(Transition to democratic process in tax administration)
서울 : 한국조세연구원
|Subject Country||South Korea(Asia and Pacific)|
|Subject||Economy < Economic Administration|