우리나라의 脫稅規模 推定

An Estimate of The Tax Evasion In Korea : Income and Value Added Taxes

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.