자발적 외부회계감사 확대와 지하경제 양성화

In this study, the compulsory status of audit, benefits during audit and selection of tax investigation subjects, etc have been examined in case of the United States, Japan and Korea. In case of random audits and stating to provide certain benefits including the selection of tax investigation subjects, it is to examine whether such cases exist in case of the major countries. Looking from the cases of the United States and Japan, these countries are not revealing the standard to the extent of taxpayers being able to determine whether they will become selected as the subject of tax investigation on the selection of tax investigation subject like our country. It could be said that our country is rather clearer in terms of the tax investigation from the fact that business type or criteria of scale are being presented according to the Framework Act on National Taxes. However, if we actually look at the example of tax investigation in the major countries, we can conjecture the fact that various details such as business type or criteria of scale can be considered at the same time. But in case of our country, various benefits of tax system such as tax deduction are granted by adopting the compulsory honest tax reporting system which does not exist in any other countries and makes people become selected as the subject of random tax investigation if this has not been performed. Although the benefits according to the tax system are not provided on the audit in case of the United States or Japan, it would be able to grant benefits according to the tax system on the audits contributing to the transparency of tax revenue source likewise considering the introduction of compulsory honest tax reporting system which does not exist in any other countries in order to contribute to the transparency of tax revenue source and the fact that tax system benefits are provided on this. In other words, the benefits such as tax deduction or deductions from income such as medical costs or educational costs given in case of the honest reporting system introduced in the Income Tax Act in May, 2011. This is especially more so in case the audit is optional. If the transparency of accounting can be raised during the audit and this is something that raises the transparency of tax revenue source, the status of audit could be considered while selecting the subject of tax investigation. In case of our country, since at least the rough details on the selection criteria are provided by law unlike the federal tax law of the United States or the Act on General Rules for National Taxes of Japan, the fact that status of audit can be considered while selecting the subject of tax investigation is meaningful and also could be called a possible legislative method. In terms of the case of voluntarily receiving the audit in this study, it has been analyzed as having considerable impact on increasing the source of tax revenue. Therefore, if the law is amended in order to offer incentives such as tax deduction, it would bring a meaningful result in extending the tax revenue along with raising the transparency of tax revenue source. First, a company receiving audit requires the selection conditions of periodic tax investigation provided by the Framework Act on National Taxes Article 81-6 (selection of tax investigation subjects) Paragraph 1 in order to specify in the tax law to be sure to include in the main subject of consideration. It would be to amend as "considering business type, scale and audit, etc" in the Framework Act on National Taxes Article 81-6 (selection of tax investigation subjects) Paragraph 1 Subparagraph 2. Second, the amendment of Restriction of Special Taxation Act giving benefits such as tax deduction or deduction of required expenses provided in case of verifying honest reporting on the companies that voluntarily received the audit is necessary.