세무조사의 민영화 또는 민간위탁에 대한 법적 검토

The Constitution enshrining the principles of people's sovereignty and protecting fundamental rights from interference of state power requires the establishment of a legal basis for taxation and ensures that under the principles tax burdens are equally and fairly assigned to each taxpayer. Further, the prospects for attaining the ideal goal of tax law lies in setting up effective management structures where sufficient revenues can be raised while optimal allocation of economic resources can be achieved with minimum collecting costs as well as maximum taxpayer convenience in such a way to realize taxation justice and promote positive public attitudes to taxation. Along the same line, the state power should not only strictly follow the democratic principle of no taxation without congressional representation, Steuerbewilligungsrecht, but also establish a more democratic tax administ- ration regime that ensures that citizens fulfill their obligations voluntarily, independent of the tax administration's performance in such a way to change the current tax administration system based on a rather vertical, or authoritative, relationship between taxpayers and the government into one based on a more horizontal, cooperative relationship. In this context, the controversial tax investigation procedures currently practiced need to be addressed as the first priority through statutory changes. Against this background, this study investigates possible legal issues in relation to the tax investigation procedures currently practiced when the public service is replaced by contracting-out or privatization, after taking notice of the reality that the deeper issue lies in the way the tax administration is often being operated in a vertical, or authoritative, manner. Along with this, given that there is a limitation to the approach of handing over a part of public administration services to the private competition in view of the legal status involved, this study sets forth an eclectic proposal for a form of privatization asserting that allowing the mission of safeguarding the diligent fulfillment of taxpayer obligations to be performed by tax experts outside the public sector, while leaving intact the current framework of tax investigation, thus limiting opportunities for unnecessary interference in tax matters would be a safe and efficient solution.