세무조사 효율성 제고 방안

• 영문명: Improving Tax Audit Efficiency
• 발행기관: 강원대학교 경영경제연구소
• 저자명: 이광숙(Kwang-Sook Lee) 기은선(Eun-Sun Ki)
• 간행물 정보: 『아태비즈니스연구』제11권 제1호, 115~143쪽, 전체 29쪽
• 주제분류: 인문학 > 문학
• 파일형태: PDF
• 발행일자: 2020.03.30

영문 초록

Purpose - The purpose of this study is to expand the taxpayer s rights protections, which are covered in the previous studies, and to suggest ways to increase tax inspection efficiency as a way to induce fidelity reporting under the final tax return system and to lower tax compliance costs. Design/methodology/approach - The tax audit is a necessary system for the taxpayer to induce self-reporting in a sincere manner, but it is necessary to harmonize the realization of fair taxation and the rights of taxpayers because it is likely to infringe taxpayer rights in the process. Research implications or Originality - The purpose of this study is as follows. First, the government will seek ways to improve tax investigations to strengthen the protection of taxpayers rights by increasing the fairness and procedural transparency of the current tax investigation system, as pointed out in the National Tax Administration Reform T / F. Second, we will consider ways to enhance the effectiveness of tax audit as a means of inducing faithful tax in Korea s tax system, which assumes sincere taxpayers.

목차

Ⅰ. 서론

Ⅱ. 우리나라 세무조사제도

Ⅲ. 주요국 세무조사제도의 비교 및 시사점

Ⅳ. 세무조사제도 쟁점사항과 국세행정 개혁T/F 권고사항

Ⅴ. 결론

References

키워드

Effectiveness of Tax Audit Efficiency of Tax Audit Tax Audit Taxpayer’s Right