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A Study on the Improvement Measures of Additional Tax on Insincere Payment to Protect Taxpayer's Rights
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납세자 권익 보호를 위한 납부불성실가산세의 개선방안 연구

논문 기본 정보

Type
Academic journal
Author
유재권 (상명대학교)
Journal
인문사회과학기술융합학회 예술인문사회 융합 멀티미디어 논문지 예술인문사회 융합 멀티미디어 논문지 제7권 제8호
Published
2017.8
Pages
33 - 41 (9page)
DOI
http://dx.doi.org/10.14257/ajmahs.2017.08.34

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A Study on the Improvement Measures of Additional Tax on Insincere Payment to Protect Taxpayer's Rights
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Abstract· Keywords

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Additional tax on insincere payment is levied when a taxpayer doesn't pay national tax by deadline. Additional tax system is instituted for the purpose of assuring faithful fulfillment of cooperative duties on taxpayer provided by the tax law. Although the system of additional tax on insincere payment is admissible, unreasonably excessive burden on taxpayer violates proportional principle. Additional tax operates as a serious threat to the taxpayer's property rights and it should not be abused or excessively applied. The legal nature of additional tax on insincere payment is administrative sanction, but the essence is that taxpayers pay interest on delinquent taxes. Imposing additional tax on insincere payment applying a high interest rate of 10.95% in spite of a decline in the market interest rate is unduly disadvantageous to taxpayers. The current interest rate of additional payment on national tax refund is only 1.6%. Additional tax on insincere payment should be improved for the direction of lowering interest rate which is too high compared with that of additional payment on national tax refund. Furthermore, it is difficult to eradicate tax evasion just by imposing a heavy penalty on the taxpayer. Thus, it is necessary to establish upper limit of additional tax on insincere payment and to increase incentives for taxpayer's self-rectifying actions such as amended tax return or tax return after due date.
#가산세 #납부불성실가산세 #납부불성실가산세 이자율 #수정신고 #기한후신고 #additional tax #additional tax on insincere payment #interest rate of additional tax on insincere payment #amended tax return #tax return after due date

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References (10)

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최원두 / 2009 / 소상공인 경쟁력 강화를 위한 가산세제도의 개선방안 / 세무와회계저널 10(2):307~333 google schola M.K.Choi / 2005 / General Introduction to Taxation Law / Sekyungsa google schola S.K.Han / 2006 / Additional Tax System of Major Countries / Tax Law Review 06(02) google schola 이전오 / 2010 / 현행 가산세 제도의 문제점과 개선방안에 관한 연구 / 공법연구 39(1):393~425 dbpia H. K. Lee / 2010 / A Study on the Improvement of Penalties / Business Education Journal 18:113~137 google schola

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