국세 처분에 대한 이의신청 결정 요인 분석

초록

The purpose of this study is to empirically test the effectiveness of the appeal system for taxpayers. Since the appeal system for taxpayers begins with an appeal, it is of academic significance in itself to analyze what factors determine the result of appeal. To this end, both Multinomial Logistic model and Hurdle model were used used as methodology. The data used are all of the 326 appeals filed with the Daegu Regional Tax Office between January 1, 2017 and December 31, 2018. The main findings are as follows. Even if the applicant was a business operator, the acceptance rate did not increase compared to the individual. It cannot be said that the business operator is relatively advantageous in appeal acceptance. There was no correlation between the fact that the competent authority was the first grade and the possibility of acceptance. Although the tax amount was large, the acceptance rate was not low. Among national taxes, corporate tax was the most favorable for the taxpayer. Corporate taxes are levied on the wealthy, so this result is regressive in terms of income redistribution. The agency effect was not clear.

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