조세법상 ‘납세자 편의주의’에 관한 연구 - 2009세제개편안의 납세자 편의제도를 중심으로 -

A tax state has responsibility to guarantee the structure suitable for optimized distribution of resources in tax legislations and taxation administration, the system requiring least cost for tax collection and maximized taxpayer convenience. Therefore, 'Taxpayer Convenience' can be regarded as efficiency in the economical and financial point of view. However, it can also affect on the enactment and interpretation of tax legislations according to the basic principle of the constitutional law and taxation law if it is prescriptively interpreted. When 'Taxpayer Convenience' can be systemized in tax legislations, it will be realized as a 'Taxpayer Convenience (taxation) system'. Such 'Taxpayer Convenience' can be basic principles of the taxation law and constitutional law, which are consistently reflected in tax legislations, such as; ① Tax obligation implementing process such as reporting and paying tax of a taxpayer and imposing and collection tax by a taxation office. ② Instruction and intervention of tax administration (i.e. tax audits) ③ Taxation appeal system including tax administration appeal and tax litigation ④ Simplification of tax legislation system. Of course, 'Taxpayer Convenience' can be limited by certain public interest. However, when such restriction is made by excessive administrative opportunism and improper method and it is not in accordance with the principle of proportional, such restriction may result in the breach of constitutional law. In this paper, we review normative meaning which 'Taxpayer Convenience' has in relation to the constitutional law. In addition, we propose problems of and improvement for each issue with regard to 'Taxpayer Convenience System', which is reflected into the Tax Laws Revising Plan in 2009.