성실신고확인제도의 도입 효과에 대한 연구

Confirmed compliant tax reporting system has been enforced since 2011 to reveal hidden sources of tax revenue and to relieve drainage of the government’s energy from tax investigations. In case its original purpose is not fully realized, planned expansion of its coverage in 2014 is inevitably vulnerable to criticism. Based on recognition of this problem, with privately gathered tax return data of sole proprietors, this study examines its effectiveness and suggests policy implications to revise tax laws for its improvement. Result of this study shows that faithfulness of tax return is relatively high under the system as a whole, however, the effect comes from distinction of fundamental features among its target taxpayer and others, not from its own effectiveness. That is, regardless of its enforcement, relatively large revenues of its target taxpayers have the taxing authority watch them more closely and, as a result, their tax returns filed more faithfully. Additional case analysis shows that target taxpayers’ incorporation of going business deserves to be adopted considering reduced tax burden and lowered probability of tax investigation, and decline in revenues to escape the system could be understood as revenue deferral from perspective of tax planning. Finally, review on benefits and costs of concerned parties shows that the taxing authority is a sole beneficiary while both taxpayer and tax practitioner are givers in the system. To alleviate that undesirable stark disjunction, it is necessary that relevant costs should be borne by the taxing authority and further tax benefits for target taxpayers should be given.