지방세 세무대리 업무 인식에 관한 연구

This study surveyed the adoption of local tax new agency concerning administrative perspective, tax payer’s perspective and tax agency’s perspective. We surveyed the adoption of local tax new agency under current system because the introduction of a new system needs to be considered on all stakeholder’s perspective. Online and offline surveys are conducted and the number of respondents are 4.5 times larger than prior research, Kim(2018) which dealt with similar subjects. The number of respondents improves the representativeness of our results. The survey results of the expectation of adopting new local tax agency system are follow as. First of all, the tax payers have neutral opinions as they expected to increase both benefit and complication costs. Secondly, administrators have positive opinions, but also needs to improvement current civil service examination as a tax expert. Lastly, current tax agency has negative opinions of new adoption, however, they not only recognize the problem of current tax account exam but also agrees greater emphasis on local tax subjects. Moreover, the incumbent tax agency need to be received local tax education regularly, and then increase the quality of tax agency service. In summary, The cost and loss of adopting new local tax agency is larger than the improvement of current tax agency system. Therefore, we need to find the improvement plan under the current system.