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성실신고확인제도의 도입 효과에 대한 연구

Author
박주영, 김예나, 전병욱
Journal Title
회계ㆍ세무와 감사 연구
Publication Year
2014
Topics
Summary

This study empirically analyzes whether the Voluntary Tax Compliance Confirmation System achieves its initial purpose of encouraging honest reporting and expanding the tax base for individual businesses. The analysis reveals that the system's effect on improving reporting accuracy is minimal, and business characteristics such as sales revenue have a greater impact. Furthermore, the implementation of the system benefits tax authorities while imposing costs on taxpayers and tax agents, highlighting the need for policy improvements to address this imbalance.

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성실신고확인제도의 도입 효과에 대한 연구 Research on the Introduction of Confirmed Compliant Tax Reporting System

박주영; 김예나; 전병욱 · 2014

회계ㆍ세무와 감사 연구

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김영락 · 2014

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성실신고확인제도가 이용자 수용도 및 납세순응도에 미치는 영향

이봉구, 홍정화, 차진화 · 2016

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