정보기술을 활용한 지방세 고지서 송달 개선방안

Abstract

In this study, the improvement plan of local tax bill delivery system was suggested. In other words, out of eleven local tax items, the present situation and the problem of the local tax bill delivery method based on the local tax bill delivery system were derived, and the improvement method of the local tax bill delivery system using the information technology was suggested. As a result of the analysis, the following improvement measures can be suggested. First, delivery service by general mail is difficult to verify the reach of the service, and delivery service by registered mail is expensive. So, it is necessary to transform the postal delivery service into electronic delivery service. Second, it is necessary to expand the tax credit and the useful information communication network and to strengthen the security so as to activate the electronic delivery service. Third, some of personal information should be treated as special characters to prevent taxpayers' personal information from being publicly disclosed. Fourth, in the long run, it is necessary to transform the 4 kinds of local taxes which need to be sent to the local tax bill into automatic tax filing system.