병의원사업자 중심의 성실신고확인제도에 대한 실증연구

The confirmed compliant tax reporting system which has been enforced since 2011 is now stabilized as three years have elapsed. And businesses that are subject to this system have been largely expanded it is since 2014 by lowering the standard of total revenue of each business type. Operators of hospitals and clinics, unlike other businesses, are impossible to convert to a corporate business due to the medical law, so hospital industry is most sensitive to the amendment of a confirmed compliant tax reporting system. Also, it can be seen that operators of hospitals and clinics reduced their tax payment by such ways as avoiding issuing cash receipt according to a recent report of the National Tax Service(NTS). Based on the recognition of these facts, this study is to verify its effectiveness of confirmed compliant tax reporting system for hospital industry. To achieve the purpose, this study empirically analyzed the tax return data of hospital industry collected privately. The result showed that the effective tax rate has a significant difference between before and after its enforcement, but the income ratio and the reported income ratio do not have. Ultimately, the result of this study showed that the system has an influence on faithfulness of tax return of operators of hospitals and clinics. Compared with previous studies, this study has the following contributions in that, first, it was conducted only for hospital industry. Second, the period of empirical analysis was expanded from 2008 to 2013. Third, this study analyzed the difference between pre and post adoption of the system and examined the data deeply.