국세행정 기능의 효율성과 개념체계에 대한 연구

The purpose of this study is to provide useful information to taxpayers as well as administrative agencies that execute tax administration by suggesting a conceptual framework to enhance the efficiency of national tax administration function. The research method derived the conceptual framework through previous studies. The results of the study are summarized as follows. The mission of the tax administration to explain the reason for the existence of the National Tax Service(NTS) is not limited to tax collection and management and taxpayer service functions but needs a macroscopic approach such as “cleaning for the construction of a happy welfare state”. In order to build a happy welfare state proposed by the mission, vision for long-term direction should move toward securing stable tax revenue, protecting taxpayer rights, and supporting social welfare. The core value that the tax administration attaches importance must have “fairness, efficiency, transparency”. The goal of the organization should be reflected in the aspect of securing tax revenue, the taxpayer support aspect, and internal management aspects of the NTS so that core values ​​can be achieved. The action plan, which takes into account tax administration costs and tax compliance costs, is linked to the medium-term objectives and should be implemented reflecting the feedback on the outcome of each year's performance. It is necessary to expand social welfare functions in addition to the function of revenue and to expand the role of external supervision or management committee as well as the functions of decision and approval from the role of current deliberation and consultation. In order to ensure transparency and fairness, we propose extending tax sources and disclosure data required by taxpayers. In particular, for minimizing tax compliance costs and efficiency of tax administration, it is necessary to unify the tax investigation of national tax and local tax for local income tax which is taxed based on corporate taxation standard. For the efficiency of the tax administration function, the following can be expected through the proposed conceptual framework. Because the NTS knows the mission, vision, core values, and goals in carrying out national tax administration tasks, it can conduct transparent and fair tax administration. If the taxpayer is also not transparent, he or she will be aware that tax investigation and other disadvantages may be caused.