4차산업혁명을 고려한 세정 및 세제의 개선방안 ― 인공지능 및 빅데이터를 중심으로 ―

Abstract

The 4th Industrial Revolution began to attract the attention of people around the world as it became an issue at the “World Economic Forum” held in Davos, Switzerland in January 2016, and the impact is now being discussed in various fields of society. Tax administration and tax system are no exception. This article focuses on the 4th Industrial Revolution, the core of which is Artificial Intelligence (hereinafter referred to as “AI”) and Big Data related to tax administration and tax system. Accordingly, this study tried to derive measures to improve the tax administration and tax system that maximize the positive effects of the 4th Industrial Revolution and minimize the negative effects of it. First, the discussions of AI are as follows. AI can help taxpayers, tax agents and tax authorities all reduce tax cooperation costs and increase the transparency of tax administration. Although there are quarrels over the areas of work between CTA, CPA and lawyers, it is necessary to look for ways to cooperate rather than confrontation between these roles because the borders of tax services will be eliminated. It is also worth considering that the National Tax Service provides basic services through AI and entrusts higher-level services to the private sector. As a case-based approach, artificial neural network technology is applied to translation services, and if these technologies can be applied to the tax field, the change in the tax administration field according to AI will be greater. AI is included in the “target technologies for each new growth engine and source technology sector” that recognizes income tax and corporate tax benefits in relation to Article 10 (1) of the Restriction of Special Taxation Act (hereinafter referred to as “RSTA”). Whether or not to introduce robot tax in relation to AI is also a matter of choosing whether to give tax benefits to production activities using robots, or to tax disadvantages for jobs that are reduced due to robots. The robot tax is not desirable because it is Korea's dominant position over the 4th industry. In accordance with Article 10(1)(1) of the RSTA, it is desirable to recognize the tax credit of income tax or corporate tax for research and development on AI, and it is worth considering the expansion of benefits. Meanwhile, the job issue can be supplemented with another policy. Next, the discussions of big data are as follows. Big data provides convenience to taxpayers, but it also causes inconvenience to the tax authorities by knowing more about taxpayers. Big data should not focus only on the quantitative expansion of data, but efforts should be made to improve the quality of big data. Big data is also included in the “target technologies for each new growth engine and source technology sector” that recognizes income tax and corporate tax benefits in relation to Article 10(1) of the RSTA. In accordance with Article 10(1)(1) of the RSTA, it is desirable to recognize the tax credit of income tax or corporate tax for R&D expenses, and it is worth considering the expansion of benefits. However, the confidentiality regulation provided for in Article 81-13 of the National Tax Basic Law requires an amendment to protect the taxpayer unintentionally. However, with respect to the confidentiality provisions provided for in Article 81-13 of the Framework Act on National Tax, a law amendment is necessary to protect cases where the taxpayer is unintentionally identified.