거주자 판정 남용 및 조세피난처를 통한 역외탈세에 대한 인식도 연구

• 영문명: A Study on the Extend of Perception to Abuse of Judgement on Resident and Offshore Tax Evasion through Tax Havens
• 발행기관: 한국무역연구원
• 저자명: 김기영(Gi-Young Kim) 홍정화(Jung-Hwa Hong)
• 간행물 정보: 『무역연구』제10권 제4호, 811~829쪽, 전체 18쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2014.09.30

영문 초록

The purpose of this study is to, by modifying and revising a resident determining criteria on current Income Tax Law and clarifying a legislative regulation, examine the extend of perception to practical counterplan which can prevent tax avoidance using pretense to non-resident and offshore tax evasion using Tax Heaven. Summarize of this results are as below. First, about awareness for status of offshore tax evasion, opinions that responding method for offshore tax evasion by current Korean tax system is not enough were appeared. Both revenue officers and tax agents agreed with low responding of current tax system for offshore tax evasion. Second, on current law, with reference to the importance rank about problems for a resident determining criteria, opinions for that ‘on current law, regulations and interpretations for concept of resident can t define concept of resident clearly ’ took the 1st rank by appearing highly. Third, with reference to the importance rank about reason for offshore tax evasion possibility, since opinions about ‘lack of evidence for offshore tax evasion’ took the 1st rank by appearing highly, this study can find out that lack of providing relevant information which can be a beginning approach to the suspicion of offshore tax evasion can be the biggest reason. Forth, with reference to the importance rank about improvement plan for resident decision to prevent offshore tax evasion, the concept of ‘having their own address, that is, “when having a job which is essential to stay more than 1 year continuously” should be defined clearly.’ took the 1st rank by appearing highest. Fifth, with reference to the importance rank for international counterplan to prevent offshore tax evasion, opinions for ‘reinforcement of international cooperation; vitalization of information exchange with other countries and so on ’took the 1st rank by appearing highly. Sixth, with reference to the counterplan which can be done domestically to prevent offshore tax evasion, opinions for ‘foundation of Tax Heaven related law and reducing of actual burdening tax rate when deciding Tax Heaven’ took the 1st rank by appearing highly.

목차

Abstract

Ⅰ. 서론

Ⅱ. 이론적 배경 및 선행연구

Ⅲ. 연구설계

Ⅳ. 가설 검증 및 해석

Ⅴ. 결론

참고문헌

키워드

Abuse of Judgement on Resident Offshore Tax Evasion Tax Havens