납세협력을 위한 가산세 및 조세혜택 제도 개선방안

[Purpose]Recently, the tax law has been amended in the direction of reducing the burden of fulfilling the duty to cooperate in tax payment. However, in practice, there is an aspect of regulation so that additional tax system－related regulations are imposed excessively compared to their intended purpose. Therefore, controversies related to this are constantly being raised. The purpose of this study is to suggest measures to improve the tax system necessary for the smooth implementation of the duty to cooperate in tax payment. [Methodology]The purpose of this study is to review the theoretical background related to the additional tax system among the tax administration improvement plans to ensure the fulfillment of the duty payment cooperation obligation, and to suggest improvement plans based on the results. [Findings]As a result of the study, an alternative to the abolition of the existing additional tax system－centered sanction measures is being supported. In addition, in order to apply the measures to voluntarily fulfill the duty of cooperation, a plan for the implementation of the duty to cooperate in tax payment that needs to be improved was presented. [Implications]The proposed improvement plan as a result of this study is expected to provide the necessary foundation for the development of the additional tax system and contribute to the research of related fields.