지방세 납세자 권리보호 제도에 관한 연구

Abstract

[Purpose] The purpose of this study is to examine the problems of the current local taxpayer rights protection system and to suggest appropriate improvement methods. [Methodology]This study shows the deficiencies of the local taxpayer rights protection system through comparison with the national tax and references of overseas cases. Then it presents the ways to improve the current problems. [Findings] ‘The local taxpayer protection officer system’ is specified in the Framework Act on Local Taxes and able to be run by each local ordinance. However, since the work independency of it is not guaranteed properly, there are limitations on operating the system. It is also regrettable there is no regulation for the local taxpayer protection officers and the application process of the taxpayer relief system is too complicated. It incurs confusion to taxpayers and burdens excessive tax cooperation costs and administrative expenses. Plus, the absence of a separate department for the system overburdens the local tax officials that makes the performance of the system insufficient. [Implications]Through the establishment of the new authority legally integrating the taxpayer protection officer and the system itself, it will be able to resolve the complexity of the system and the burden of the local tax officials. Therefore, it will actually bring positive and practical effects on the improvement of the system