원천징수제도의 문제점과 개선방안에 관한 연구

Abstract

The withholding tax is a tax system in which an employer deducts the pertinent tax amounts from employee's income. and the withholding tax system is a practice that transfer the public duties of imposing and collecting taxes from the tax authorities the withholding agents. Through this system, not only a tax collecting cost can be reduced but also a tax evasion can be prevented using collected taxation materials and the government expenditures can be established in advanced in advance by the utilization of its documentary taxation. In conclusion, the withholding tax system is based on the mutual interests and benefits among the tax office, withholding agents and obligators. In order to maintain this system efficiently, a legislative consideration should be taken to share the benefit of the tax system equally among them without imposing a heavy burden on one member.