국세 체납징수업무 민간위탁의 타당성과 효율성 연구

In recent years, the level of demand for public services increases the quality and the efficient use of government resources important than ever in times of public sector contracting has emerged as a major social issue. This study analyzed national administration to the private sector to foster the feasibility and effectiveness of action. In order to analyze this, contracting theory and the judicial feasibility was based, private company specialized collection efficiency were analyzed. First, based on the theory of privatization examine the feasibility of collecting delinquent perceiving determined that privatization is not appropriate. Privatization of the public sector, the private sector is important because the efficiency of business should be greater than the levy, but the main reason for arrears due to the deterioration of the economic situation, not the tax authorities of the collection of delinquent business inefficiencies caused not two. Tax arrears collection also occur during the pre-and post privatization administrative costs directly delinquent tax collection authority to conduct business more efficiently than is difficult to judge. In addition, the privatization of the national judicial administrative feasibility analysis, basically a delinquent taxpayer's property collection activities and human rights violations are likely. Collection activities on delinquent personal information included in the survey and inspection work is essential. That is the personal property of a financial institution other than the related parties own the property of the query or the query is done, the question of delinquents, and on-site property and rights of the individual is likely to be violated. So “administrative regulations regarding delegation of authority and trust” referred to in Article 11 of the arrears collection services are not included in the privatization of the spring does is reasonable judicially. Second, the privatization of the national arrears collection efficiency is not high, a significant expertise in the contracting validity fall. In addition, unlike the public sector, the private sector in the process of debt collection and maintenance system due to excessive competition and unfair to have a potential use cases. In perspectives of infrastructure perceiving private company specializing in tax collection authority is superior to hard to see.