우리나라 부가가치세법상 간이과세제도의 문제점과 개선방안

This paper investigates the current condition and underlying problems of simplified taxation system, and suggests improvement plans and methods. Especially this study performs a survey on the perceptions of accounting and tax professionals recognizing the simplified taxation system status to find the problem for them. This paper indicates four problems of Korean simplified taxation system； First, simplified tax payers bring down value added tax invoice system because they do not have issuing obligation. Second, simplified taxation system pulls down equality of tax burden principle because low tax rate is adopted only on simplified tax payers. Third, the purpose of simplified tax payer system is reducing an effort of implementation practices for small business, but in reality, it has turned into tax evasion and tax avoidance. Fourth, concealing revenues for the maintenance of simplified tax payer has been encouraging unfairness of the tax system. On the basis of survey and literature studies, this paper suggests following policy improvement directions； First, it is a need for continued efforts to promote level of consciousness on the equality of tax burden principle. Second, it is inevitable to phase out the simplified taxation system in value added tax law. The equality of tax burden principle will be formulated, if the policy improvement plans of this paper are carried out in Korean tax law.