地方稅上 加算租와 加算金의 改善方案에 竟限 研究

A Study Ways of Improving the Collection of Additional Tax and Additional dues in Accordance with the Local Tax Law

In accordance with the Local Tax Law, additional taxes are largely classified into two types, additional tax on tax returns and additional tax on deficiencies. The purpose of this study is to propose some ways of improvement in the collection of additional tax and additional dues in accordance with the above law. Article 177 of the law, <Tax Return and Payment>, provides that in case that tax return and payment is failed within its due date, 20/100 of calculated tax amount, which is original tax amount payable, or unpaid tax balance shall be levied and collected as an additional dues. Article 27 of the same law, <Additional Dues and Demand>, provides that in case of failure to pay local tax in arrear, 12/1000 of the unpaid tax amount shall be added at intervals of one month after the original due date of the local tax payment. In accordance with Clause 1 of the same article, the sum of the original tax amount payable and the addition shall not be collected after 60 months from the foresaid due date. If all these provisions can be improved in such ways as proposed here, it would contribute to preventing local tax evasion and the hiding of local tax sources and increasing the tax revenue of local governments. In conclusion, if some irrational provisions of the Local Tax Law in regard to the collection of additional tax and additional dues can be improved to become more convenient and acceptable to tax payers and, accordingly, if local tax can be strictly levied and collected, it would have such effects as establishing the principle of equal taxation firmly and obtaining tax payers’ confidence in tax administration.