S-Space Graduate School of Public Administration (행정대학원) Dept. of Public Administration (행정학과) Theses (Master's Degree_행정학과)
A study on major issues of Offshore Voluntary Disclosure Program in South Korea : 자발적 신고제의 주요 쟁점에 관한 연구
- 행정대학원 행정학과
- Issue Date
- 서울대학교 행정대학원
- tax evasion ; international taxation ; offshore voluntary disclosure program ; tax amnesty ; tax compliance
- 학위논문 (석사)-- 서울대학교 행정대학원 행정학과, 2017. 8. 최병선.
- The Offshore Voluntary Disclosure Program is a new approach to tackling offshore tax evasion that offers taxpayers the opportunity to improve their compliance. This paper analyzes whether the Offshore Voluntary Disclosure Program in Korea can increase tax compliance, and suggests improvements to make this system work more effectively. The author stresses that increasing government spending and the seriousness of offshore tax evasion necessitate the Offshore Voluntary Disclosure Program. The Offshore Voluntary Disclosure Program itself has been examined to have no critical problems, considering other voluntary disclosure programs in foreign countries. The Offshore Voluntary Disclosure Program has an appropriate incentive structure to influence tax compliance positively for all taxpayers including both compliant and non-compliant taxpayers. This paper emphasizes that congruity between the Offshore Voluntary Disclosure Program and relevant institutions is key to the programs success. General enforcement efforts such as tax audits and the Foreign Financial Accounts Reporting should be gradually enforced. In the course of implementing the Offshore Voluntary Disclosure Program, the tax authority needs to reinforce its communication strategy with both targeted taxpayers and compliant taxpayers. Finally the author calls for greater attention to the reform of the tax system in the belief that simplifying the tax system is a fundamental method for discouraging tax evasion.