With the start of the Participatory Government, tax revenue has remarkably increased. As the fiscal need grows for North- South economic cooperation, improvement of social welfare, and expansion of local financial support, etc., efforts have been made to meet the needs by introducing a new strengthened property tax, by strengthening tax administration, and broadening tax bases.

The fiscal need is expected to continue to rise in the future, and efforts to meet the growing needs by additionally raising taxes and introducing new tax items weaken international competitiveness and result in increased economic losses. Therefore, the future direction for tax policy should be designed to adjust tax rates downward and to supplement the shortage by reducing tax omission and evasion, so that strengthening competitiveness and fairness could be obtained at the same time.

With this perspective, this study deals with rapidly changing IT (information technology) and measures for tax base expansion with its aid. The increasing trend of tax revenues for the recent years is reviewed first, and then the study identifies the current status of tax omission and evasion. It also reviews the cases of recent development of information activities associated with tax collection until recently, and analyzes its tax revenue effects.

As a result of the Participatory Government’s effort to induce taxpayers to reveal and detect tax bases by permitting income deduction of consumption made by their credit cards in 1999, VAT (value added tax) revenue has been additionally increased, and its effect is statistically and significantly confirmed. Also, additional deduction of consumption made by cash, introduced in 2005, does not significantly bring about increase in VAT. Furthermore, it has been statistically and significantly confirmed whether VAT revenue trend shifts upward under the Participatory Government compared to previous governments.

Lastly, the study introduces the electronic identification technology currently under development, which could trace the distribution flow of products with the code and eventually make tax administration easier. When connecting such information to the computer system of National Tax Service, it is expected that an integrated taxation will be possible, and that the possibility of tax evasion will drop significantly. In particular, this technology could be very useful in the market for alcohol where tax evasion is commonly found.

Also, by adopting a system of receipt transaction between companies, tax evasion could be prevented, according to the study. Although the technology of electronic identification can be applied as an actual taxation model, there could be risks of disclosure of company’s distribution process or internal information. Therefore, it is important to first prepare a legal framework to avoid these risks.

제1장 서 론

제2장 위장·가공 거래의 유형과 지하경제
　제1절 위장·가공 거래의 유형
　제2절 지하경제

제3장 국세행정정보화 현황과 효과 분석
　제1절 국세행정정보화 현황
　　1. 국가정보화 현황
　　2. 국세청 정보화 현황
　제2절 국세정보화의 세수 증대효과 분석
　　1. 신용카드 소득공제제도
　　2. 현금영수증 소득공제제도
　　3. 신용카드와 현금카드 소득공제제도의 세수효과

제4장 국세정보화 적용 가능 전자식별기술 현황과 평가
　제1절 전자식별기술이란?
　제2절 시장규모
　제3절 평 가

제5장 IT 과세모델 구축방안
　제1절 세금계산서 자동통보시스템 도입
　　1. IT 과세모델
　　2. 기대효과
　　3. 정책과제
　제2절 전자식별기술의 제약산업 과세모델 도입
　　1. IT 과세모델
　　2. 기대효과
　　3. 정책과제

제6장 결 론

참 고 문 헌

【부록 1】 부가가치세 세수함수 추정에 사용된 데이터
【부록 2】 지하경제규모 추정
【부록 3】 종합소득세 회귀분석 결과