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A Study on the Derivation of the Optimum Taxation Cost Model through the Correlation Analysis between Tax Evasion and Taxation Cost - Case of high-income individual business' tax evasion -
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탈세와 징세비 간의 상관분석을 통한 최적 징세비 모형 도출에 관한 연구 - 고소득 개인사업자의 적출소득을 중심으로 -

논문 기본 정보

Type
Academic journal
Author
Jeong, Chang-Yoon (인천대학교 경영대학 세무회계학과) Park, Ju-Moon (인천대학교 도시과학대학 도시행정학과)
Journal
인천대학교 도시과학연구원 도시과학 도시과학 제6권 제2호
Published
2017.1
Pages
35 - 47 (13page)

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A Study on the Derivation of the Optimum Taxation Cost Model through the Correlation Analysis between Tax Evasion and Taxation Cost - Case of high-income individual business' tax evasion -
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Abstract· Keywords

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Tax evasion is increasing, but efficiency of tax administration is evaluated as improving. This is because the taxation cost, which is a measure to judge the efficiency of the tax administration, does not consider the tax evasion effect at all. This method of estimating the cost of taxation is a dispute that neglects the role of taxation authorities in tax evasion. The existing study focuses on the development of a tax evasion model focused on maximizing the utility through the tax evasion of the taxpayer as the tax evasion approaches the individual 's deviant problem. However, this has the aspect of making the role of the tax authorities in tax evasion negative. This study empirically derived the optimal size of tax administration in Korea by using tax collection cost and tax cooperation cost. Also, it is meaningful to consider the role of the taxation authorities in tax evasion and to derive the optimal taxation cost model by estimating the decrease in tax evasion due to the taxation expenditure of the tax authorities. In order to derive the optimal size of tax administration in Korea, taxation cost and tax cooperation cost are derived by classifying tax officials. The optimal taxation cost model was derived by estimating the taxation expenditure related to tax evasion. This study is meaningful to make it possible to emphasize the role of tax authorities in studying future tax evasion by studying the effect of taxation expenditure on tax evasion.
#탈세 #세무행정 #적정 세무행정규모 #최적 징세비 모형

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