파트너십 과세제도의 도입 필요성과 방안에 관한 연구

Recently in Korea, the activities of small businesses are dealt with great expectations. This is due to the efficiency and capability of swift dealings with the varied demands of the consumers of small businesses. In order to encourage the activities of the small businesses, the related tax system should also be revised. The Korean tax system has only two classes for the assessment of income taxes which is Individual and Corporate tax. Therefore, no prevision on the partnership taxation is given in our taxation law. As known well, under the partnership taxation system, a partnership is treated not as an independent entity but as an aggregate of the partners, and it is regarding to tax individually on income rather than levying tax on the partnerships as a whole. The taxing authorities have recently announced the consideration of introducing partnership taxation.The purpose of this research is to provide a proper way to introduce a partnership taxation to the Korean tax system. This paper uses a questionnaire methods. Questionnaires were sent to three different groups: taxpayers, tax regulators and tax experts-public accountants, and college professors.The results of the survey are presented as concrete policy alternatives for specific subjects 22 items concerned, which included the introduction type of this system, scope of application, treating on the property investment, taxable events occur during the dealings between partnership and partners, the classification of equity and income in the partnerships, criteria for allocation of partnership income, deduction of tax burden, accounting period, the disposal of partnership property, and etc.These questionnaire results provide a useful evidence introducing the partnership taxation system in Korea.