근로소득과 사업소득 사이의 과세공평성 개선방안
Suggestions for Improving Equity of Tax Burden Between Earned Income and Business Income

Cited 0 time in Web of Science Cited 0 time in Scopus
신승묘; 윤여정
Issue Date
서울대학교 경영연구소
경영논집, Vol.36 No.2/3, pp. 341-360
In Korea, it has been pointed out that tax burden is not equitable between taxpayers.

Especially, many people agree that tax burden is seriously inequitable between earned income

and business income. Taking this point into account, we reviewed existing literatures about

the actual practice of taxing earned income and business income, and suggested some

remedies for improving equity of tax burden between earned income and business income.

According to the existing literatures, taxpayers think that the tax burden of earned income

is heavier than that of business income. And the effective tax burden is actually heavier for

earned income because the practice of truthful tax reporting is not established for business


We suggest the following as remedies for improving equity of tax burden between earned

income and business income. First, prepare the system of deducting actual expense instead of

estimated expense for earned income. Second, expand the incentive for business persons to

do book-keeping and thereby truthful tax reporting. Third, improve tax code to develop the

environment for truthful reporting of taxable income. Fourth, select reasonably the persons liable for adjustment for taxable income. Fifth, abolish the system of simplified taxation of

value-added tax.
Files in This Item:
Appears in Collections:
College of Business Administration/Business School (경영대학/대학원)Institute of Management Research (경영연구소)경영논집경영논집 vol.36 (2002)
  • mendeley

Items in S-Space are protected by copyright, with all rights reserved, unless otherwise indicated.