지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
The Foreign Financial Account Report System(‘FFARS’) was introduced in Korea in 2011. The outcome of this new adoption after the first deadline of June the 30th in 2011 is proved not to be so impressive that the government is forced to amend it for the enhancement of its effectiveness.
In this paper the researchers analyzed the acceptability and effectiveness of the current FFARS and suggested a few improvements.
The FFARS is a tool to keep and strengthen the integrity of the residence-based taxation, which the Korean income tax system is based on. There are some hurdles in the current FFARS hindering its performance. The reportable foreign assets are limited within financial assets held in the financial institutions. There are no concrete official guidelines to determine a beneficial ownership of such assets. Nevertheless it has a good reason of its being, that it is indispensable to encourage the faithful tax filing of the taxpayers in general.
People’s perception to the competence of tax auditors has to be changed for their good compliance of the FFARS. The benefits of voluntary reporting have to be expanded while the severer sanctions being put against incompliance. Alongside it basic terms such as ‘resident’ have to be defined in a concrete manner. The introduction of exit tax may help the government to keep the capital in our territory as well as to raise tax revenue. A temporary measure such as tax amnesty may be considered as an alternative to the current FFARS. However, it would be better to set it aside for a rainy day when the public budget undergoes a hard time.
In this paper the researchers analyzed the acceptability and effectiveness of the current FFARS and suggested a few improvements.
The FFARS is a tool to keep and strengthen the integrity of the residence-based taxation, which the Korean income tax system is based on. There are some hurdles in the current FFARS hindering its performance. The reportable foreign assets are limited within financial assets held in the financial institutions. There are no concrete official guidelines to determine a beneficial ownership of such assets. Nevertheless it has a good reason of its being, that it is indispensable to encourage the faithful tax filing of the taxpayers in general.
People’s perception to the competence of tax auditors has to be changed for their good compliance of the FFARS. The benefits of voluntary reporting have to be expanded while the severer sanctions being put against incompliance. Alongside it basic terms such as ‘resident’ have to be defined in a concrete manner. The introduction of exit tax may help the government to keep the capital in our territory as well as to raise tax revenue. A temporary measure such as tax amnesty may be considered as an alternative to the current FFARS. However, it would be better to set it aside for a rainy day when the public budget undergoes a hard time.
목차
I. 서론
II. 현행 제도
III. 외국례
IV. 개선방안
V. 결론
참고문헌
Abstract
참고문헌 (5)
참고문헌 신청
1. [학술대회논문] - International Fiscal Association / 2009 / Tax Amnesties General / Seminar N
2. [보고서] - Joint Committee on Taxation / 2008 / Efficiency and Structural Analysis of Alternative U.S. Tax Policies for Foreign Direct Investment
3. [학술대회논문] - Joint Committee on Taxation / 2009 / TAX COMPLIANCE AND ENFORCEMENT ISSUES WITH RESPECT TO OFFSHORE ACCOUNTS AND ENTITIES , SUBCOMMITTEE ON SELECT REVENUE MEASURES of the HOUSE COMMITTEE ON WAYS AND MEANS on March 31 / 2009 Prepared by the Staff of the JOINT COMMITTEE ON TAXATION
4. [보고서] - OECD / 2009 / Companion Note Managing and Improving Compliance: Recent Developments in Compliance Risk Treatment A Catalogue of Revenue Body Initiatives
5. [단행본] - Paul Kirchhof / 2005 / Der Weg zu einem neuen Steuerrecht / Deutscher Taschenbuch Verlag
2. [보고서] - Joint Committee on Taxation / 2008 / Efficiency and Structural Analysis of Alternative U.S. Tax Policies for Foreign Direct Investment
3. [학술대회논문] - Joint Committee on Taxation / 2009 / TAX COMPLIANCE AND ENFORCEMENT ISSUES WITH RESPECT TO OFFSHORE ACCOUNTS AND ENTITIES , SUBCOMMITTEE ON SELECT REVENUE MEASURES of the HOUSE COMMITTEE ON WAYS AND MEANS on March 31 / 2009 Prepared by the Staff of the JOINT COMMITTEE ON TAXATION
4. [보고서] - OECD / 2009 / Companion Note Managing and Improving Compliance: Recent Developments in Compliance Risk Treatment A Catalogue of Revenue Body Initiatives
5. [단행본] - Paul Kirchhof / 2005 / Der Weg zu einem neuen Steuerrecht / Deutscher Taschenbuch Verlag
이 논문의 저자 정보
이 논문과 함께 이용한 논문
역외자산의 정보수집 및 정보교환제도에 관한 고찰
이은미
조세연구
2011
.12
역외탈세 관련 주요 사건의 분석을 통한 조세포탈죄 처벌법령의 개선방안
정성윤
조세연구
2014
.12
조세피난처를 이용한 조세회피와 탈세 대응방안
오윤
조세학술논집
2014
.02
A Comparative Study on the Foreign Corrupt Practices Act (FCPA) and Article 21.6 of the KORUS FTA
Sungho Bae
통상정보연구
2013
.03
북한의 금강산국제관광특구에서의 세금문제 : “세금규정”의 평가와 전망
한상국
조세연구
2013
.08
최근 본 자료
댓글(0)
0