關稅申告納付制度의 危險要因에 관한 實證的 硏究 = (An)empirical study on the risk factors of the customs duty self-assessment system in Korea

국문 초록 (Abstract)

영문초록 :The procedures in the customs clearance are generally related to the imposition of customs duties, thus, systemized procedures and impositions of customs duties are essential in order to facilitate free trade. With this view, Korea has reformed the system in 1994, and changed the procedures from the imposition of tax levies to the self-assessment of the duty amount, which is regarded as the most efficient way to improve the core system. The self-assessment system, which was originally implemented to improve the efficiency of tax administration, has become a huge burden to the trade industry on the whole. The major problem here is the wrong amount declared unintentionally, as a result of lack of knowledge in this complicated, difficult, and dynamic system that concerns tariff classifications, customs valuation, etc. Also, the number of civil inquiries has mounted together with objection claims in relation to the pre-taxation propriety assessment, administrative litigation, examination requests, adjudication requests, etc. from taxpayers who claim immunity from the responsibility.Meanwhile, the increase in the rate of taxpayers winning cases per year, coupled with the increase in the mistakes made by customs authorities, has emphasized the urgent need for complementary measures of the self-assessment system. In this regard, from systematic viewpoints, we must establish risk management from the risk control theory for the self-assessment tax payment system, conduct the questionnaire to the customs officers, taxpayers, and customs brokers on the formation, operation, and decisions regarding the self-assessment payment system, and analyze actual proofs of system management. The research results also suggest the policy measures to help reduce risks and improve the system. Since the objective of this research was to identify problems apparent in the operation of the current self-assessment system, and find ways to complement and improve the system, this study scrutinized the course of formation of the system and relevant legislations, and the implementation and assessment of the system. In addition, in order to identify problems of the current system, the input, process, output, and feedback, which were the procedures for risk management, were also analyzed in relation to the formation, implementation, assessment, and feedback. As mentioned above, the method of conducting a questionnaire was used in this study. The respondents in the questionnaire were customs officers, customs brokers, and taxpayers. In order to improve the return rate and to reduce errors in responses, personal visits were made to respondents as often as possible. In certain cases, respondents were reached via postal mail and Internet survey. The main part of this thesis is divided into six chapters. Chapter 1 mainly deals with the objective, methodology and scope of the study. Chapter 2 reviews previous studies as a theoretical basis. Section 1 focuses on the general theory of the self-assessment system and Section 2 concentrated on the general theory of risk management. Chapter 3 explains the current self-assessment system in Korea by studying the literature and statistics on the development history, review of the implementation of the system, analysis of the actual operation and comparison of the system with foreign cases and consequent implications. Chapter 4 addresses the establishment of the research model and the hypotheses, the definition of the variables and the production of the questionnaire, and also describes the questionnaire survey, which has done to analyze the actual system operation and the empirical verification of the relevance of the research model. Chapter 5 deduces the problems of the self-assessment system, and suggests improvement measures based on the results of the questionnaire survey and the proof analysis. Chapter 6 summarizes the research results, and suggests ways to use the results, the limitations of the results and the directions for further studies. The objective of this research was to find risk factors and suggest ways to improve the self-assessment system to modernize tax administration while promoting free trade through the analyses of actual proofs. A questionnaire was sent to customs officers in Korea who develop and operate the self-assessment system, to taxpayers/declarants who are the importers of goods subject to customs duty, and to customs brokers who carry out the task on behalf of taxpayers/declarants, from January to February 2006. The following results were deduced from this study: First, factors in the formation phase that most affect the operation of the system were simplicity, clarity, easiness, and strict enforcement. Second, major criteria for the system evaluation were the advance taxation audit scheme, the autonomous taxation audit scheme, and the request for judgment to the National Tax Tribunal. The results obtained from this study suggest the following to the academics and concerned parties in the customs administration:First, a questionnaire was used as a means of measuring risks in the self-assessment system. This study is meaningful because it is the first empirical study, whereas previous research works of its kind studied domestic taxation only, but not the taxation of customs tariff. Second, this paper suggests various ways for the successful operation of the self-assessment system. Above all, the scaling method helped measure the risks of the system. This method could also be used as guidelines to help establish the foundation for controlling risk factors in self-regulated compliance scheme. Third, this research suggests risk factors that need particular attention from customs officers who are responsible for implementing the system. Therefore, the study is expected to help encourage voluntary compliance and reduce risk levels, resulting in improved administration. Even though relying on a variety of research results was useful and practical, it would be important to evaluate such results carefully. The results were obtained based on a sample questionnaire, and could be subject to statistical error, even though more than 370 respondents in this research were familiar with customs administration. The application of this analysis model might also be limited, as seen in other researches. In such cases, the sample analysis must be verified before it is used as a basis. It is necessary for future research to study, by taking an in-depth and practical approach, the roles and the influences of taxpayers, customs officers, and customs brokers, as well as risk factors and risk management