ICT 기반 지방세 납세편의제도 활성화 연구－경기도 “지능형 스마트고지서”를 중심으로－

Advances in technology ICT makes a smart society. A smart society are bringing a lot of changes. In accordance with the change of a smart society, the tax convenience is needed to improve. So, Motivation of the study is the need for a new tax system for tax billing as the change of ICT. The purpose of this study is to examine the new tax convenience of ‘intelligent smart bills’ in Gyeonggi Province. this study confirmed the change of technological trends such as pintech and artificial intelligence and examined the applicability of this technology to the field of local taxes. Furthermore, this study reviewed for the system of ‘intelligent smart bills’ in Gyeonggi Province. Summarizing the results of this study are as follows. First, the legal system should be revised. Second, it must protect the personal data and tax information. Contribution of this study is to review the new ‘intelligent smart bills’ system in a legal point of view. However, there are limitations to the review of legislation for privacy protection and tax information.