세무조사시의 납세자권리보호제도 개선방안에 관한 연구

The government has implemented tax reforms in many ways to simplify the procedure of the tax audit through systemizing the process by introducing scientific methods. However, there are still many problems to be solved. The purpose of this study is to analyze the problems related to the protection of tax payers' rights and to explore ways to address the problems. To achieve this purpose, this study has reviewed a wide array of literatures, media, news, other resources and previous studies about the some major countries' protection systems for tax payers based on careful analysis of current practices, major issues were identified. The study undertook a survey of 3 groups of tax payers, professional accountants / tax representatives, tax officials. Anova and Post-hoc Tukey Comparison test were used to analyze the survey result. This study suggests the solutions as follows through theoretical researches and questionnaire survey about tax audit problems. The following are suggested on the protection of tax payers' rights. First, the basic regulations of the rights of tax payers should be introduced to the charter of tax payers' right to make tax administration realistic. Second, the results of tax audit should be recorded concretely on the formal forms. Third, the strict regulations should be made not to reveal the private secrets during the tax audit. Fourth, the same interest rate should be applied to both additional tax on unpaid bills and refund of national tax. Fifth, tax audit should be implemented in a democratic way and the individual process of the tax officers should be guaranteed to protect the rights of tax payers. Sixth, it is necessary to be stipulated in the Tax law that the burden of proof of tax investigation is supervised by tax official, given the vouchers of transaction having been confirmed. The survey found that there is a significant perception among groups surveyed as all questions. Therefore, the government needs to set up the reasonable policies to close the perception gap among different groups and work to reconcile their conflicting interests. We hope that our results will be of great use by providing useful information on improvement of the protection of tax payers' rights. The suggested solutions mentioned above on the improvements of tax audit are needed to be carried out independently on the basis of a consistent and concrete plan.