학술논문
韩国的纳税人权益保护制度分析
Analysis of the Taxpayers’ Right Protection System in Korea
한국적납세인권익보호제도분석
Analysis of the Taxpayers’ Right Protection System in Korea
한국적납세인권익보호제도분석
Document Type
Article
Text
Text
Author
Source
중국법연구, 12/30/2011, Vol. 16, p. 227-250
Subject
Language
Chinese
ISSN
1738-7051
Abstract
Protection of the property rights and the duty of tax payment of citizen have a close but conflicting relationship like both sides of a coin. The duty of tax payment inevitably intrudes upon personal property rights. Therefore we should have to pay attention to this relationship and make sure that the protection follows democratic and rational process. Considering the fairness of tax burden and the importance of democratic process of taxation, Korean system of Taxpayers' Right Protection has some room for improvement as follows. First, the taxpayers’ right have to be protected more effectively by revising current tax laws. They need to be amended to improve fairness and effectiveness. Second, many different types of taxpayers' right protection systems should be simplified and unified if possible. Also the independence of the system should be assured. Third, we need to enact a new law that specifically regulate the administrative process of taxation such as tax audit. Fourth, the Taxpayer's right charter should become more meaningful and effective. Also we need some practical provisionsthat make it be honored by tax authority. Fifth, the current Tax Relief System is very complex because several different authorities are in charge of tax appeals and there are also several stages of appealing process. Those systems need to be streamlined.