우리나라 납세협력비용의 절감에 관한 연구

The purpose of this study is to investigate the definition and classification of tax compliance costs, previous studies to tax compliance costs of measurement results and implications of tax compliance costs and the problems regarding planning and promotion related to tax compliance costs. Complicated tax system, information unbalance between tax authorities and taxpayers, shifting many kinds of obligations from tax authorities to tax payers etc are origins of rising tax compliance cost. This study’s results can be summarized as follows：(1) tax compliance cost refer to tangible and intangible costs, other than the actual taxes, that are borne by taxpayers in the process of reporting and paying taxes, and can be largely divided into internal and external costs. (2) since the average tax compliance costs in 2011 were 5.5 percent of tax revenues and there is a goal to reduce this 15 percent by 2016, follow up policies will need to be established to achieve such measurements. Finally (3) there are various plans for reducing tax compliance cost, including the simplification of the taxation system and tax system, which can be regarded as the most important. most of promoting such policies, the satisfaction of the taxpayers and the role of tax agents will need to be carefully considered. Tax agency have lots effort deduction of tax compliance costs. First, Tax agency help to reduction of NTS(National Tax Service) of tax compliance costs. Second, NTS’ tax investigation and tax return service of tax agency cut down tax compliance costs. Third, adopt of electronic report are reduce of tax compliance costs even tax agency are burden of setting cost for system and effort. Finally, outsourcing companies booking are reduce of tax compliance costs. The contribution of this study is that it clearly shows that it is necessary to simplify the tax system and focus more on internal costs than external costs, to reduce tax compliance costs.