우리나라의 脫稅規模 推定

• 영문명: An Estimate of The Tax Evasion In Korea : Income and Value Added Taxes
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 柳一鎬(Ilho Yoo)
• 간행물 정보: 『재정논집』재정논집 제9권, 91~117쪽, 전체 27쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1995.03.31

영문 초록

The purpose of this paper is to estimate the size of the tax evasion in Korean economy. This paper consists of two parts. In the first part, the size of Korea’s black ecomomy is estimated, and based on that estimation result, size of the income and value added tax evasion is estimated in the second part. The model in the first part is quite similar to the one developed by Pissarides and Weber(1989), which is used to estimate the Britain’s black economy, and Income and Expenditure data are drawn from the 1987, 1988 annual report on the Family Income and Expenditure Survey. Esimated size of Korea’s black economy is about 15% of her GNP. The size of income tax revenue, while that of VAT is estimated to be 10.5~16.9% of VAT revenue.

목차

Ⅰ. 序論

Ⅱ. 地下經濟規模의 推定模型

Ⅲ. 地下經濟規模의 推定

Ⅳ. 所得稅와 附加價値稅 脫稅規模 推定

Ⅴ. 結語

參考文獻

「附錄 1」 地下經濟規模의 實際推定

[附錄 2] 1987, 1988년 附加價値稅 課稅標準의 推定