관세체납의 유형별분석을 통한 효율적 관리방안

초록

This study is to present the policy improvement device for decreasing the size of customs duties arrears. Customs duties arrears is one of serious problems that Korea Customs Service has faced, as its size is so high relatively and there is no systematic incentive to prevent the customs duties arrears. Policy direction is to enforce the tax audit and penalty rate preferentially. Customs duties arrears due to administrative fault can be diminished by previous evaluation of tax liability for taxpayer. Due to customs duties arrears liquidation carry into effect vigorously as follow devices - disclosure of a high delinquent list, offer of arrears information in credit institution, restriction of departure from a country, notification of assets stashed in a secrete place, etc. The suspension system of the decision for tax liability might be one solution to decrease the customs duties arrears. Moreover, customs duties education might be one of most important determinants for voluntary compliance of taxpayers.

키워드