우리나라 간이과세제도의 문제점과 개선방안

An Assessment on the Problems and Improvements of a Simplified Taxation System in Korea

The Value-added Tax Act allows a simplified taxation system to enhance taxation administration efficiency and to ease burden in terms of tax payment procedure for small businesses. However, such a simplified taxation system has caused some problems in the execution process unlike the adoption purpose of efficiency and burden relief. For such reasons, criticism on the maintenance of the simplified taxation system or its abolishment is raised. This study checked the procedural and structural problems of the simplified taxation system. Analysis was made using national tax statistical data of national tax service and presented improvement measures. In maintaining a simplified taxation system, the downward adjustment of simplified taxation-applied base amount, upward adjustment of exemption base amount, upward adjustment of value-added ratio by business type and regular evidence document issuance on supply transactions is needed. Meanwhile, for the long term gradual abolishment of the simplified taxation system through downward adjustment of simplified taxation base amount and upward adjustment of exempted taxpayer’s base amount is needed.