세무사의 경쟁력 및 전문성 제고를 위한 시험제도 개선방안 연구

Abstract

This study conducted surveys with current Certified tax accountants, professors and candidates preparing for the certificate of Certified tax accountant examination in order to improve the competitiveness and professionalism of the Certified tax accountant. Based on the survey results, we analyzed the Certified tax accountant examination system including the institution conducting the examination, the number of applicants who passed the examination and the passing score, the requirements to take the examination, the schedule and subjects, etc. We also reviewed domestic and foreign legal regulations, theses, books and reports related to the Certified tax accountant system. We suggest that it is time to thoroughly study the advantages and disadvantages of hosting the Certified tax accounting examination by the Human Resources Development Service of Korea. To increase the competitiveness of Certified tax accountants, the hosting institution may be changed to a such different institution as the Ministry of Strategy and Finance, the Korean Association of Certified Public Accountants, or the National Tax Service. Second, it is necessary to improve the requirements to take the Certified tax accountant examination. In order to complement these requirements, this study proposes the introduction of a credit system achieved in advance in the materials of ‘tax law' and ‘accounting' subjects. We also suggest the improvement of the requirements of beforehand career. Third, we suggest that the adjustment of the examination schedule and raising the passing score on the accounting subject. This is because the Certified tax accountant helps the taxpayers to produce the accounting information in addition to representing the taxpayer's tax affairs. Recently, the introduction of International Financial Accounting Standards and the Accounting Standards for Small and Medium Size Enterprises(SME) have raised the level of expectation of general public for the quality of accounting works provided by Certified tax accountants. Therefore, we suggest increasing the number of questions and the assigned score of the subject of Introduction to Accounting and Accounting Part 1 - one of the subjects of the examination in the first phase and in the second phase, respectively. We expect that this change helps to enhance the professionalism of the applicants.