납세자권리헌장에 관한 소고

Abstract

The Charter of Taxpayer Rights is one of the most important means to protect taxpayers’ rights. Taxpayers’ rights may be informed the Charter of Taxpayer Rights, which allows the taxpayers to be more aware of his or her rights and to demand greater protection. Therefore, clarifying the scope and effects of the rights covered by the Charter of Taxpayer Rights will raise taxpayers’ expectations for protection of rights, which will result in increasing the utility of the Charter of Taxpayer Rights. In order to clarify the legal effect of the Charter of Taxpayer Rights, first, it is necessary to clarify that the rights covered by the Charter of Taxpayer Rights are stipulated in the regulations, so that taxpayers may clearly recognize that the Charter of Taxpayer Right has legal effects in substance, though it is not an actual law. Second, it is also necessary to clarify the scope of 'other matters concerning the protection of taxpayers' rights in the provisions based on the Charter of Taxpayer Rights. With regard to the amendment of the Charter of Taxpayer Rights, considering that the current Charter of Taxpayer Rights guides taxpayers about the rights of taxpayers prescribed in the laws and regulations, it is also necessary that the amendment of the chart is required under law when the related laws are amended. In addition, to improve the practical utility of the Charter of Taxpayer Rights, the remedies for related laws should be suggested. First, it is possible to establish a new provision that determines the legal effect of the Charter of Taxpayers Rights.