현재 우리나라의 세제 중 가장 근간이 되고 있는 법인세, 소득세, 부가가치세는 신고납세제도이다. 이러한 신고납세제도하에서는 납세자 스스로 세금을 계산하기 때문에 무엇보다도 중요한 것이 납세자의 자발적인 협력의지이다. 여기서 납세자의 자발적 협력의지란 세금을 계산할 때 정확한 근거에 의하여 계산함을 말한다. 그러므로 납세자가 세금계산에 있어서 근거과세의 가장 기본이 되는 기장을 통하여 세금을 계산 할 때 현행의 신고납세제도가 성공할 수 있고 또한 공평과세가 이루어질 수 있는 것이다. 조세의 정의를 실현하기 위해서는 먼저 입법적으로 국민의 경제능력에 따라 공평하게 세금을 부과하고 그렇게 거둬들인 세금은 효율적으로 사용하여 납세자들에게 골고루 그 혜택을 볼 수 있도록 하여야한다. 이렇게 공평성을 달성하기 위해서는 모든 거래와 소득을 투명하게 파악하는 것이 전제가 되어야한다. 근로소득자의 경우에는 원천징수제도가 있기 때문에 소득이 투명하게 노출이 되고 있지만 자영업자의 경우에는 투명하게 소득이 파악되지 않고 있다. 그것은 자영업자들이 대부분 소득파악의 기본이 되는 회계장부를 기록하지 않고 있기 때문이다. 이러한 과세기반을 토대로 수평적, 수직적 공평성을 달성한다는 것은 불가능한 일이다. 이러한 문제점을 해결하기 위해서는 납세자의 소득을 계산할 수 있는 근거로서 장부기장을 유도하지 않을 수 없다. 본 논문에서는 주로 자영업자의 기장확대 방안을 모색해 봄으로써 조세정책의 개선에 기여할 것을 목적으로 한다. 본 연구에서는 주로 소규모 사업자들의 장부기장을 어떻게 하면 확대할 수 있을 가에 대하여 다음과 같은 방법으로 전개하였다. 우선 우리나라의 국세기본법, 부가가치세법, 소득세법, 법인세법 등 각 세법에서 규정하는 기장 의무에 대해서 파악하였으며, 기장실태를 살펴보았고, 기장확대 방안을 아래와 같이 제시하고자 하였다. 첫째, 소상공인의 경제지원을 통한 확대방안이다. 이를 위하여 소상공인을 적극적으로 지원하고 투명한 경제 환경 조성과 지하경제를 양성화 시키는 방안을 모색하고자 하였다. 둘째, 세무제도적 요인의 정비이다. 즉, 부가가치세법상 간이과세제도를 정비하고 면세대상 축소 및 관리를 강화하는 방안을 제시하고자 하였다. 또한, 소득세법상 기장의무를 확대시키고 납세의식을 고취를 위한 홍보 및 교육프로그램을 실행하는 제도를 제안하였다. 셋째, 과세표준양성화를 통한 확대방안이다. 이를 위해서는 현금거래 노출을 강화시키는 방안을 모색해 봤고, 적격지출증빙 수취대상을 확대 시킬 것을 제안하였다. 아울러 세금계산서 방행제도의 개선 및 관리를 강화하고자 하였다. 넷째, 기장사업자에 대한 혜택을 통한 확대방안이다. 이를 위해서는 기장세액공제를 확대하고, 무기장가산세를 강화하고자 하였으며, 성실기장신고자에 대한 혈실적인 혜택의 부여를 강조하였다. 금융기관에서 거래시에 재무제표 제출을 필수요건화 하는 방안도 모색해 보았다. 다섯째, 세무대리인을 활용한다. 우리나라 소규모영세 사업자들의 애로를 해소하기 위해 세무대리인을 통한 기장확대방안에 대해서도 고려해보고자 하였다.

The corporation tax, income tax and value－added tax (VAT), all classifiable under the 'self－assessment system', may be said to be the mainstream in the current Korean tax system. Under the 'self－assessment system', tax payers are allowed to determine themselves the amount of tax to pay, for which nothing seems more important than the taxpayers' will for voluntary compliance. The taxpayers' will for compliance in this context means their willingness to compute tax exactly in the prescribed way. Only when taxpayers calculate their tax amount on the basis of book entry which is most fundamental for this system, it is then plausible to expect the current 'self－assessment system' or fair taxation as a whole to go successfully. In order to secure such fairness in taxation, it is preemptive to have complete information about all transactions and incomes of taxpayers. In case of wage earners, all sources of their income are laid bare without reserve, while the incomes of the self－employed are not fully monitored, because most of them do not keep accounts that should normally serve as basis for examining incomes. It will be quite impossible to look forward to fairness in taxation vertically as well as horizontally on such fragile ground. In a bid to deal with this situation, it is imperative to recommend taxpayers to maintain accounts of their transactions to enable them to offer the basis for computing tax amount to pay. The present paper aims to join efforts to improve the tax politics by mainly exploring measures to spread book－keeping among self－employed businessmen. This study builds up its theory for finding means to generalize bookkeeping among operators of small scale business. For this purpose, research is made first concerning obligations for taxpayers to keep books as stipulated in the Korean tax laws such as the Basic National Tax Act, Value－added Tax Act, Income Tax Act, Corporation Tax Act, etc., and then five suggestions are made as approaches to generalize bookkeeping as follows： First, extensive support should be provided for operators of small－sized business and measures must be worked out to create transparent environment for economic activities and to bring the underground economy to light; Second, measures are suggested to streamline simplified taxation system pursuant to the Value－added Tax Act and to tighten the requirements to receive tax reduction. Moreover, it is suggested to expand the scope of obligations to keep books as stipulated in the Income Tax Act and to intensify the programs for public relation and education to promote consciousness of tax payment; Third, it is sought after to lay bare as much amount of cash transaction as possible and suggested to widen the scope of approved expenditures against evidence. Besides, it is tried to improve or strictly control issuance of tax invoice; Fourth, emphasis is placed on expanding the scope of tax exemption for bookkeeping and increasing penalty tax for ommission or non－entry in an effort to offer more advantages on realistic base to those who declare booked accounts faithfully. It is also considered to oblige taxpayers to submit financial statements to the bank when opening or making accounts with it; and Fifth, as a measure to utilize tax agency in a try to lessen difficulties facing minor businessmen, it is discussed to establish measures to popularize bookkeeping by way of tax agents.

The corporation tax, income tax and value－added tax (VAT), all classifiable under the 'self－assessment system', may be said to be the mainstream in the current Korean tax system. Under the 'self－assessment system', tax payers are allowed to determine themselves the amount of tax to pay, for which nothing seems more important than the taxpayers' will for voluntary compliance. The taxpayers' will for compliance in this context means their willingness to compute tax exactly in the prescribed way. Only when taxpayers calculate their tax amount on the basis of book entry which is most fundamental for this system, it is then plausible to expect the current 'self－assessment system' or fair taxation as a whole to go successfully. In order to secure such fairness in taxation, it is preemptive to have complete information about all transactions and incomes of taxpayers. In case of wage earners, all sources of their income are laid bare without reserve, while the incomes of the self－employed are not fully monitored, because most of them do not keep accounts that should normally serve as basis for examining incomes. It will be quite impossible to look forward to fairness in taxation vertically as well as horizontally on such fragile ground. In a bid to deal with this situation, it is imperative to recommend taxpayers to maintain accounts of their transactions to enable them to offer the basis for computing tax amount to pay. The present paper aims to join efforts to improve the tax politics by mainly exploring measures to spread book－keeping among self－employed businessmen. This study builds up its theory for finding means to generalize bookkeeping among operators of small scale business. For this purpose, research is made first concerning obligations for taxpayers to keep books as stipulated in the Korean tax laws such as the Basic National Tax Act, Value－added Tax Act, Income Tax Act, Corporation Tax Act, etc., and then five suggestions are made as approaches to generalize bookkeeping as follows： First, extensive support should be provided for operators of small－sized business and measures must be worked out to create transparent environment for economic activities and to bring the underground economy to light; Second, measures are suggested to streamline simplified taxation system pursuant to the Value－added Tax Act and to tighten the requirements to receive tax reduction. Moreover, it is suggested to expand the scope of obligations to keep books as stipulated in the Income Tax Act and to intensify the programs for public relation and education to promote consciousness of tax payment; Third, it is sought after to lay bare as much amount of cash transaction as possible and suggested to widen the scope of approved expenditures against evidence. Besides, it is tried to improve or strictly control issuance of tax invoice; Fourth, emphasis is placed on expanding the scope of tax exemption for bookkeeping and increasing penalty tax for ommission or non－entry in an effort to offer more advantages on realistic base to those who declare booked accounts faithfully. It is also considered to oblige taxpayers to submit financial statements to the bank when opening or making accounts with it; and Fifth, as a measure to utilize tax agency in a try to lessen difficulties facing minor businessmen, it is discussed to establish measures to popularize bookkeeping by way of tax agents.

self－assessment system, popularization of book－keeping, minor businessmen, corporation tax law, income tax law, value－added tax law