양도소득세제의 문제점이 조세행정의 효율성에 미치는 영향에 관한 연구

Abstract

This study conducted a survey on the general public and real estate professionals to analyze the effects of the problems of the capital gains tax system on the efficiency of tax administration. The results of the analysis are as follows. First, it was found that <Hypothesis 1> that the problems of the capital gains tax system would increase administrative costs related to taxation was supported. All four items presented as problems with the capital gains tax system were analyzed to have a significant impact on the increase in tax-related administrative costs. Second, <Hypothesis 2> that the problems of the capital gains tax system would increase tax evasion or portals appeared different for each item. The complexity of non-taxation or exemption regulations and frequent changes and complexity of the capital gains tax rate resulted in statistically significant results, but the difficulty in understanding the special deduction for long-term holdings and the complexity of the calculation process of the capital gains tax rate were statistically insignificant. This is judged to be a result of reflecting people's perception that tax evasion or portal is not only ethically problematic, but that the difficulty of simple understanding and the complexity of the calculation process is too difficult to directly affect tax avoidance or portal. Lastly, the increase in tax-related administrative costs and the increase in tax evasion or portals suggested as factors that reduce the efficiency of tax administration were analyzed to decrease the efficiency of tax administration. A limitation of this study is that only capital gains tax among real estate-related taxes is targeted. In the future, it is necessary to examine the problems covering all real estate taxes and to improve the tax system in relation to other taxes.