우리나라 세무조사제도의 문제점과 개선방안

This study is aimed at providing plans to operate tax investigations more effectively and feasibly in order to protect the rights of taxpayers. The research results are as seen below. First, 76.3% of the questionnaire respondents expressed their agreement for the need to reform the tax investigation system, and results showed a high level for the need to reform tax investigation systems. Second, in order to enhance the efficiency of tax investigations, the tax investigators need to be quantitative and qualitatively increased, development and use of the tax administration's performance evaluation model, establishment of a distinguished investigation strategy for taxpayers and a scientific method for selecting personnel for tax investigations must be achieved. Third, in order to improve the protection of taxpayer rights, neutrality must be guaranteed, regulations must be specified when conducting tax investigations, the limitations of questions and inspection rights must be specified for the tax agents during tax investigations, cut tax payment expenses by improving the legality of tax laws, legislating tax treatment regulations, implementation of substitute tax investigation plans, and government enactment and disclosure of tax information is being requested. This study presents improvement plans of tax investigation systems through empirical analysis, and it is expected to be very helpful for searching for improvement plans of effective and reasonable tax investigation system from the tax administration's position.