개정 「납세자권리헌장」에 대한 소고

Abstract

The taxpayers' rights charter and its notification can be considered as means and procedures for taxpayers to identify their rights(including obligations) first in the situation of facing revenue officer such as tax investigation. In Korea, the taxpayers' rights charter was first revised and notified on June 30, 1997, it was slightly revised on March 3, 2007, and it was completely revised on February, 1, 2018. This study analyzes the taxpayers' rights charter of such countries as the US, the UK, Japan, Australia, France, Italy, Canada and New Zealand along with OECD's right charter of taxpayer and specialist groups' model of the taxpayers' rights charter and deducts implications in the chapter Ⅱ for detailed evaluation on the completely revised taxpayers' rights charter. The chapter Ⅲ reviews the content improvement plan for promotion of practical taxpayer rights, and the chapter Ⅳ considers the formal improvement plans to help taxpayers to understand. The chapter Ⅴ compares and reviews the improvement plans mentioned above with the specific contents of the taxpayers' rights charter completely revised on February 1, 2018. The chapter Ⅵ summarizes the discussions so far and evaluates the revised taxpayers' rights charter. The characteristics of the taxpayers' rights charter that was completely revised on February 1, 2018 include such facts as it contains the revised contents of Framework Act on National Taxes after March of 2007, it is constituted according to the procedures of tax investigation and removes item numbers, and it removes the division between full text and summary. The revised taxpayers' rights charter can be regarded to contribute to strengthening taxpayers rights in that it fully reflects the revised matters of Framework Act on National Taxes that reinforces taxpayers rights. It can also be considered as the advanced revision of the taxpayers' rights charter for form's sake in that it briefly describes key words and cases of laws by reducing abstract and ambiguous expressions for easy understanding of taxpayers, it is general description form without granting item numbers to reduce taxpayers' repulsion from the existing judicial sentences and to enhance dignity of the right charter, and it describes rights that taxpayers should know to improve convenience by following the procedures of tax investigation. However, the volume two of the revised taxpayers' rights charter should reflect the formal improvement plans presented in this study such as use of the back of investigation officials' name cards, use of different forms per each user, insertion of card type(large, small, etc.) right chart in the website of National Tax Service, division of uses for legislation/notification/reading, and supply of video clips on major matters of the taxpayers' rights charter. Meanwhile, this study lacks matters that can be considered as content improvement plans for strengthening actual rights of taxpayers such as reflection of new types of rights analyzing major countries' legislation cases, reflection of procedural rights of taxpayers on the supreme court's tax investigation, compensation of the faithfulness assumption principle and cooperative duty, partly transition of exclusion of taxpayers' faithfulness assumption and burden of proof for effective handling of some taxpayers' tax avoidance and tax evasion.