지방세 납부편의를 위한 온라인 납부시스템 개선방안

The problems and improvement of local taxes payment system for convenient payment of tax payers suggested by this study as follows. First, tax payers are familiar with conventional OCR bill and expected to take long times to adjust the new system. To reduce the amount of paper bill, we should continuously develop electric bill service which is convenient for tax payers and take care of some old generations. Second, promotion system of the internet payment for tax payers is not enough. To increase the record of collection of local taxes, we should come up with various relevant promotion systems for the internet payment. Now, some local governments provide some specialized payment services, but it might be better to offer comprehensive optional service or direct promotion policy by tax amount deduction. Third, payment cancellation after paying by credit card is not provided. So, people should call the office of credit card, having inconveniences. It is hard to cancel tax payment after paying when you think of the feature of taxation, but it is reasonable to concede modification procedure, not tax payment cancellation. Forth, it is impossible to pay through several payment media when it comes to tax payment of large amount of money. It is hard to do divided payment through some payment media if you don`t ask it. But it might be better to provide account transfer or credit card payment for large amount of money for the convenience of tax payers. Fifth, the internet payment system just puts importance on some features. Users mainly use bill inquiry, payment and electronic report and payment feature among wetax service. By providing continuous promotion for other services, we need to create a system environment for users to have interest in other services. Services with the lowest utility rate require higher awareness to boost the rate. Sixth, many users show reservation about whether the tax information provided from wetax is what they want to get or not, The main features of wetax are about providing tax information of local taxes, but many users show reservation for the satisfaction research of the conventional system. Last, convenient services like smart phone mobile service of National Tax Service should be provided. It is impossible to provide every local taxes work by mobile service, but it is much required to provide services with high utility rate including bill inquiry to use them anytime, anywhere. Also, as it is mentioned above, features required improvement and can be well provided in mobile service among wetax service have to be provided to boost low awareness. This work was supported by the Dong-A University research fund.