소상공인 경쟁력 강화를 위한 가산세제도의 개선방안 = Improvements of Penalty Tax to Strength Competitiveness of Small and Micro Business

다국어 초록 (Multilingual Abstract)

Small and micro businesses are very limited in scale and having full－time employees of less than 10. Given the circumstances, this study intends to come up with a proposed improvement for the penalty tax system being applied to the defaults in fulfilling tax liabilities. Major improvement measures proposed are as follows：
Firstly, it would be desirable to set up single penalty tax rate having a certain limit applicable to all unpaid taxes regardless of whether they are caused by a failure to file, incorrect filing or late payment. According to the Shoup report Japan came up with as a theoretical ground for the penalty tax, penalty tax continues to accrue until the total amount of the penalty tax reaches 30% of the original tax amount.
Secondly, modified filing and overdue filing should be evolved into a system that provides more opportunities for those who failed to file within the prescribed time. Except to the extent that incorrect filing or failure to file have been committed with the expectation that the tax authorities would change or determine the taxable amount, exemption of penalty taxes be granted any time to all cases of such incorrect filing and/or failure to file.
Thirdly, imposition of the penalty tax constitutes a restriction on citizen’s property right and the justifiable grounds to impose it should be regulated by the law in accordance with the principle of “no taxation without legal basis” The penalty tax rate applicable to the failure to provide supporting evidences with the filing should be reduced down to 1% or removed. Penalty tax for the failure to use business accounts should be abolished gradually and, if maintained, better be transformed into a system whereby tax benefits including tax credit be granted for those who comply rather than imposing penalty taxes to those who fail.
Fifthly, in view of the regulation that makes it obligatory to use and issue legal receipts and the fact that any violation of this is subjected to sanctions including penalty taxes, issuance of legal receipts is expected to become generalized and it could be considered that the ceiling amount of each such receipt be raised or the system abolished. At any rate, the limit of penalty taxes applicable to the small and micro businesses should be differentiated considering realities.

참고문헌 (Reference)

1 신중식, "현행 국세법상 가산세제도 개선에 관한 연구" 건국대학교 행정대학원 2008

2 송쌍종, "지방세 가산세 제도의 입법론적 고찰" 한국지방재정공제회 (5) : 2002

3 한상국, "주요국의 가산세제도"

4 최명근, "세법학 총론" 세경사 2005

5 "세법전" ㈜영화조세통람사 2009

6 김성수, "세무학논집 in: 가산세 제도에 관한 연구"

7 국세청, "가산세 집행실무 해설"