창업중소기업에 대한 조세감면제도의 문제점과 개선방향

In order to protect and develop small and medium start－up enterprises(SMSEs) by the Constitution, there are diverse tax incentives available in tax law. The purpose of tax incentives for SMSEs is to construct sound industrial structure and to provide with new employments by vitalizing the establishment of enterprises. Korea has introduced a tax support system for SMSEs and tax support for startup venture companies. Tax reliefs for SMSEs is one of the most vital among the other tax regimes on those enterprises and it is the most used tax incentives by enterprises and is also praised for high effectiveness. However, tax disputes between taxpayers and tax authorities arise from how large the scope of SMSEs should be, and it is not difficult to find a tax controversy. For operating tax reduction system for SMSEs effectively, it is required to legalize the details on business eligible for tax incentives. In addition, tax authorities need to strike a balance between the principle of no taxation without law and the principle of substantial taxation when judging whether SMSEs are eligible for tax reliefs. The contribution of this study is to summarize and analyze the problems related to the tax reliefs for small and medium start－up enterprises, suggesting improvement of the tax reduction system in the future.