推計課稅의 特質과 立法的 發展方向

Distinctive Features and Legislative Method of Estimated Taxation

&nbsp;&nbsp;Estimated taxation is a concept that is comparatively different from real amount taxation where taxation is calculated by basing on the actual investigation. The fundamental difference between real amount taxation and estimated taxation under the present tax system is that the real amount taxation like the commonly practiced theory, bases actual evidences such as account books and bills for calculating tax, while the estimated taxation bases indirect evidences or facts for calculating tax. Furthermore, the estimated taxation has distinguishing features differentiated from the real amount taxation.<BR>&nbsp;&nbsp;That is, in the case of the real amount taxation, every individual income statement is clear, while in the case of the estimated taxation, individual income statement is unclear and requirement for taxation may be unclear. In addition, the premises for estimated taxation is requirement for taking estimations and it requires generalized rationality and specific validation on individual tax payer for deriving a taxation method.<BR>&nbsp;&nbsp;The study seeks to correct reality of estimation being treated as the same type of taxation, as the real amount taxation, due to undetermined and unprepared regulations and procedures on estimated taxation, despite of such differences are being recognized by taxpayers as clearly distinguished tax method. Therefore, the study seeks to suggest legislative methods and investigate legislative solutions on the estimated taxation by amending related articles of laws that could specifically complement the deficient requirements of estimated taxation.