성실납세 지원을 위한 정책방안에 관한 연구

This study analyzed the introduction background and social function of Korea's sincere tax support system, and analyzed the current system of support for sincere tax payment based on the sincere report verification system and external tax adjustment system. In addition, through this study, we intend to contribute to regulatory reform, which is a major policy agenda of the current administration, and to the creation of a tax administration environment centered on taxpayer benefits and protection. This research was conducted using data such as related statutes and Presidential Enforcement Decree, Supreme Court precedents, and preceding studies related to Korea's external tax adjustment system. The composition of this study is as follows. Chapter I described the background of research, the purpose of research, and the methods of research, and Chapter II described the outline of Korea's sincere tax support system and the background of introducing a sincere report verification system and external tax adjustment system. And in Chapter III, we analyzed the problems of the current system of support for sincere tax payment, and in Chapter IV, we presented policy measures for the system of support for sincere tax payment The last chapter describes the results and implications of this study. The current system of sincere tax support, such as the system for verifying the report of sincerity and external tax adjustment, is effective in terms of the efficiency of tax administration. As a result, however, there is a problem that can be misunderstood as the system for verifying sincerity and adjusting external tax obligations is designed to secure the administrative convenience of the taxation authorities. It is deemed that the current corporate tax reporting environment has the capacity to adjust corporate tax and income tax and report tax due to the improvement of the level of knowledge of the tax payee, the introduction of tax management programs equipped with automatic vouchers and AI functions, and the increase of tax accounting majors. Therefore, the system should be improved so that it can be reported by self-adjustment by designating requirements that can be reported on its own.