세무사 보수 표준화의 필요성과 그 방안에 관한 연구

Abstract

Bookkeeping, Preparation of tax adjustment statement, and Certification of sincere filing of income tax are the most basic and core tasks of tax accountants, and if these tasks are not handled accurately, accurate income calculation is impossible, so there is a great risk that sincere tax filing and payment will not be made and tax evasion or tax avoidance will occur. Nevertheless, if excessive dumping of tax accountant fees is widespread, taxpayers are likely to seek out tax accountant firms with lower prices, and it will be difficult for tax accountant firms to handle cases diligently with sufficient time and effort. The result. Not only does it undermine sound taxpaying behavior and undermine the culture of good tax compliance, but it also results in lost tax revenue. It also puts the taxpayers themselves at risk of being accused of tax evasion, not to mention the collection of the missing taxes, including surcharges, in the future. As a result, it is necessary for the government or a tax accountant organization to establish taxpayer morality by inducing sincere filing and payment by providing reasonable remuneration standards for tax accounting services such as bookkeeping, tax filing, and verification of sincere filing, which are the most important and repetitive tasks but involve many taxpayers. Among the areas of tax accountants’ work that are suitable for standardization of remuneration are bookkeeping, preparation of tax adjustment statement, and certification of sincere filing of income tax. The remaining tasks are not suitable for standardization because they are difficult to meet the above criteria. Specific legislative methods for standardizing remuneration include the taxing authority setting the remuneration standard, the Minister of Strategy and Finance setting the remuneration standard in consultation with the KACPTA(Korean Association of Certified Public Tax Accountants), and the KACPTA setting the remuneration standard without government intervention and allowing tax accountants to follow it, but we believe that the Minister of Strategy and Finance setting the remuneration standard in consultation with the KACPTA is the most appropriate.