성실신고 확인비용 세액공제의 타당성 측면의 분석

This study investigates the tax credit for confirmed compliant tax reporting, government-providing tax benefit for both faithful reporting of big sole proprietors and forced exposure of tax bases, and based on the analysis, suggested how to rationally revise tax laws for those policy goals. First, regarding the adaquacy of government support, government intervention can be justified based on the occurrence of private external economies, and the tax credit implementation can be regarded as a desirable method of policy tools. Second, regarding the adaquacy of perfomance means, policy goals are deemed to be established appropriately as faithful reporting can be institutionally induced through various ways, and big sole proprietors and small corporations of similar features are deemed to be targeted as proper recepients of the tax credit. However, confirmed compliant tax reporting needs to be extended into small corporations which are not inspected under financial statements auditing. Finally, regarding both adaquacy of support method and redundancy with other government supports, confirmed tax reporting is deemed to be supplemented through economic incentives and tax laws regulations, and the tax benefit for those recepients are deemed not to be provided repetedly as other tax benefits and fiscal supports are institutionally difficult to be utilized for them. However, tax laws should be revised to confront with the moral hazards of tax practitioners who perform superficial confirmed compliant tax reporting to seek for long-term contract with their clients.