• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.187-198
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• 2020

This study investigates the determinants of the likelihood of a tax re-audit in Korea. It adopts a researcher-administered questionnaire survey method for data collection. The survey questionnaire is randomly distributed to 1,120 individuals with tax-related knowledge and experience. Using a final sample of 342 responses, we conduct a cross-sectional regression analysis to test our hypotheses. The results show that the level of tax non-compliance significantly affects the likelihood of a tax re-audit. This finding suggests that the increase in re-audits in Korea is attributable to the tendency of the tax authority to conduct a re-audit to detect taxpayers' non-compliance behavior by excessively broadening the scope of re-audits. This study also finds that the level of tax non-compliance is influenced by the perception of procedural unfairness, measured by operational inconsistency and regulatory lack of clarity. Lastly, the results reveal that the level of tax non-compliance mediates the relationship between the perception of procedural unfairness and likelihood of a tax re-audit. This finding indicates that enhancing procedural fairness could fundamentally reduce unnecessary re-audits that infringe on the rights of taxpayers, as the likelihood of a tax re-audit is not solely determined by the level of tax non-compliance but also by perceived procedural fairness.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.103-115
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• 2020

In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state budget. The main objectives of this article are to identify the factors affecting corporate income tax non-compliance of enterprises in Ho Chi Minh City in accordance with the current situation of Vietnamese tax administration. We use several research methods, including the exploitation of information and practical experiences from both taxpayers and tax authorities; with Probit regression model on a sample of 187 enterprises that have been inspected or examined by tax authorities in Vietnam during the period from 2013 to 2017.The article identified eight factors affecting corporate income tax (CIT) non-compliance: (1) working capital/total assets; (2) revenue/total assets; (3) total debt/total assets; (4) loss in the previous year; (5) receivables/revenue; (6) the size of enterprises; (7) tax administrative penalties/tax payable; and (8) business field. In particular, the tax non-compliance was studied as a violation of Vietnamese tax laws by enterprises declaring an insufficient amount of CIT payable to the State budget.

• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.267-280
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• 2023

The relationship between the state and taxation starts from the establishment of the state. The most important element is the concept of "tax compliance". Tax compliance can be considered as the harmony of state-society relations. However, the concept of tax non-compliance occurs when taxpayers do not fulfill their tax-related tasks as required. Tax noncompliance is just one of the costs that occur in tax systems, and is named "tax compliance cost" in the literature. This study focuses on tax compliance costs because tax compliance costs are the ones taxpayers are personally obliged to deal with. For this purpose, the study investigates costs accruing from tax systems, including efficiency, planning, application, and compliance costs. According to the analysis results, it was concluded that the main reason for fraud in the tax systems is high compliance costs and that tax compliance directly impacts social wealth. Besides, the existence of conditions conducive to tax evasion and tax avoidance in a country, short-term tax policies, belief in the unfairness and inequality of tax systems, inadequacy of audits conducted by tax authorities, insufficiency of pressure and deterrence mechanisms, constantly changing legislation, and the attitudes and perceptions regarding the illegitimacy of the government determine tax compliance.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.717-725
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• 2021

The study answers the awareness of taxpayers, tax authority services, tax socialization, tax collection, and account representative's controlling (monitoring) for compliance of the corporate Taxpayer. The study also examines the moderating effect of the tax audit to control the corporate Taxpayer's compliance. In this study, the method of non-probability sampling was used. The research data was gathered by handing out questionnaires at the Medan Kota Tax Office in Indonesia. The SEM method was used for data analysis through Lisrel 8.8 program. The findings of the study concluded that tax collection has a significant positive effect on corporate taxpayer's compliance and Tax audit moderates the relation between tax authority services and the account representative's controlling (monitoring) with corporate taxpayers' compliance. Also, tax socialization and account representative's controlling (monitoring) have a positive effect on the corporate taxpayer's compliance. In contrast, variables of taxpayer's awareness and tax authority services have a negative impact. Furthermore, tax audit does not moderate the relation between taxpayer awareness, tax socialization, and tax collection with the corporate taxpayer's compliance at Medan Kota Tax Office Indonesia. The findings suggest the Indonesian policymakers and tax authorities must create corporate legislation to handle compliance by leveraging the loopholes in tax legislation law and the tax audit system.

• 한국산학기술학회논문지
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• 제4권2호
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• pp.102-107
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• 2003

지난 50년 이상 무기장사업자에 적용해 온 표준소득률제도가 금년 소득세 신고시부터 기준경비율제로 변화된다. 병의원간의 의료전달체계가 제자리를 잡지 못하고 전문의들이 경제적 이유 등 여러 가지 이유로 개원 시를 이루고 있는 현재 의료계 상황에서 기준경비율 제도의 도입은 과거와 같이 무원칙, 무계획적인 지출을 더 이상 수용하지 않는다. 따라서 비용으로 공제받을 수 있는 증빙을 잘 준비하는 세무계획이 필연적으로 요구된다 본 연구에서는 새로 시행되는 기준경비율 제도의 취지, 내용, 효과, 보완점 등을 알아보고 이 제도 하에서 적격 증빙의 수취 등 합리적인 세무관리를 알아보았다. 비록 기준경비율제도가 수입 측면에서의 투명성을 확보하는데는 한계가 있으나 비용지출 측면에서 진일보한 정책이며 이 제도가 성공적으로 시행 발전되는 경우 전문가 그룹의 자의적인 세무신고는 어느 정도 줄어들 것으로 판단된다. 나아가 비급여 진료행위가 많은 진료과들의 수입을 보다 투명하게 밝힐 수 있는 제도의 보완이 이루어질 것으로 예상되므로 의원 경영과 관련된 작은 지출에 대해서도 본 연구에서 제시된 것과 갊은 증빙을 갖추도록 노력해야 할 것이다.

• 수산경영론집
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• 제42권2호
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• pp.97-112
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• 2011

The coastal and offshore fishery to manage from a fishery permit system in our country at present seems to be a sign of lots problem, which are illegal fishing, a permit rent, non fishing vessel the purpose of vessel reduction, fishery compensation, tax exemption oil, the excessive occurrence of administrative cost due to differences during a period of a fishery permit. All the readjustment system for the permit has suggested an effective solution for a fishery permit management, the maintenance of a fishery order(the prevention of illegal fishery), the prevention of unused fishery, the entrance of new vessel in coastal fishery and it's system has prevent this problems in ahead. This paper has estimated an prevention convenience for an illegal spill of the tax exemption oil, actual effects of vessel reduction, the conservation of fishery resource for the future value and carried out an economic analysis to estimate compliance cost for the system introduction. Also, this study have analyzed throughly the coastal fishery situation and catched lots of issues on the management for the permit system. Especially, the problems improving the readjustment introduction for the permit have estimated the social and economic effects quantitatively and qualitatively with a calculated technique to classify various scenarios. This paper has judged correctly the term of validity for the permit to shorten as a result of the estimation and it will be to take the net convenience cost 1,655thousand million won. The results of this study have expect to provide a basic data to introduce the readjustment system for the permit.