지방세 납세자보호관 제도 개선방안

This study began with the recognition that the protection of the rights and interests of local taxpayers should be strengthened. The purpose of this study is to derive a plan to improve the local taxpayer advocate system. To this end, the previous studies on the rights and interests of taxpayers were reviewed, and the current status of the local taxpayer advocate system was presented. In order to derive the main factors that should be considered first when improving the local taxpayer advocate system, an AHP analysis was conducted focusing on the 4 high and 10 sub-factors. As a result of the analysis, among the high factors, the importance of the service provided by the taxpayer protection officer, the specificity of local taxes, the composition of the taxpayer protection officer, and the taxpayer protection officer system were found to have high importance. Among the sub-factors, independence, professionalism, authority, and promotion were ranked in the order of importance. As a result, the improvement of the local taxpayer advocate system in the future should consider ensuring the independence of local taxpayer advocate, securing more expertise in local tax affairs, clarifying the authority of local taxpayer advocate and promoting related publicity.