소득세법상의 추계과세방법 개선에 관한 연구

The estimable taxation method on the businesses in current individual income tax is unified into the reference expense ratio method(including the basic expense ratio method). That causes the gap between taxpayer's taxable income and actual income. Therefore, we should improve the current estimable taxation method with following contents to arrange the reasonable estimable taxation method and to settle it systematically. The first, we should expand the substantial preference treatments for bookkeepers and fortify tax audit for non-bookkeeper. The second, we should give taxpayers the chance that taxpayers can select one among the various estimable taxation methods in accordance with reasonable decision after considering the business's characters. The third, it is necessary to introduce the legal and systematic devices to minimize the violation of individual privacy and to secure the strict principle of proper procedure in the estimation process. The fourth, we need to apply the expenditure method to taxpayers who live luxuriously without specific income sources. The fifth, in the case of small business, the current basic expense ration method needs to be abolished and the reference expense ratio method needs to be applied in short term. And the reference expense ratio method should be applied only in case that other estimable taxation methods cannot be applied in the long term.