미국과 일본의 가산세제도의 현황과 시사점

There are additional taxes related with various tax cooperation liability in the current separate tax law. When regulations for additional tax in the Basic Law for National Taxes are compared with foreign additional tax laws, there are insufficient attracting systems for inducing taxpayer’s tax liability. It is obvious that inducement for inducing self assessment obligation is better than extreme regulations in the aspect of taxpayers. Based on this purpose, this thesis is for coming up with measures for improving complicated and unreasonable additional tax system in Korea. The summarized implication of additional tax system in this thesis is as follows. First, additional tax limitation for cooperating duty should be minimized. Under the current tax law, taxpayers are imposed various cooperating duties, and be charged various additional tax if they don’t deliver the duties. This is a factor making additional tax system difficult to understand. So, it is required to introduce inducing system to make taxpayers deliver cooperating duty with self assessment obligation, rather than impose complex system. It is better to classify type of taxpayers who deliver cooperating duty and adequate inducing system. Second, discriminative treatment including declaration insincerity additional tax according to declaration delay period is required. When it comes to the declaration insincerity additional tax in Korea, there’s no separated treatment for declaration delay period. It is better to introduce discriminative rules according to declaration delay period than decide uniform amount of additional tax by grading normal non-declaration and illegal non-declaration. Also when it comes to additional tax on understated․excess filling for tax refund, inducing voluntary reporting obligation by differentiating delay period is better than classifying with normal underreporting, normal excess reporting, illegal underreporting, and illegal excess reporting. Third, interest type additional tax system is required. Additional tax related with interest rate is not being imposed in Korea. It would be better to introduce a system imposing interest for taxpayer’s benefit from extension of legal term of paying tax in consideration of fairness for taxpayers making payment within legal term of paying tax. Forth, for increased additional tax management, strong regulation for discrimination with under reporter and non-reporter and increased additional tax to fraudulent practices. Like current additional tax for unfaithful payment, when the amount of additional tax is changed in line with delay period and it is conformed to increased additional tax with wrongful act, giving discrimination would be a better measure. Also, it would be better to impose strong restriction for making false report or payment with wrong reason and impose higher restriction than current additional tax rate for heavy taxation. Fifth, additional tax relief and exclusion of limitation and double application are required. there’s no additional tax deduction for taxpayers delivering voluntary cooperating duty in Korea. Also, a measure of placing limitation for additional tax related with report and payment for inducing reporting duty of taxpayer is required. Introducing measure for inducing reporting duty of taxpayer by placing certain limitation or relief regulation to prohibit double application for additional tax payment related with non-report and non-payment is required. In general, there’s deficient relief measures for voluntary cooperating duty in Korea.