디지털경제에서 납세자의 성실신고 지원을 위한 세무행정 방향

With the shift from decision of tax authority to self-assessment system, tax authority is making many efforts to encourage taxpayers to file their tax returns voluntarily. On the other hand, with the development of ICT technology, the need for filing tax returns in good faith is increasing. It is due to the expansion of the digital economy, reduction of tax collection costs and tax compliance costs, and inefficiency of tax examinations. This study examines the history of supporting the tax payment in good faith from three points. Discriminatory tax source management based on taxpayers’ integrity, offering various data before filing tax returns, and improving the predictability of tax administration. Tihs study suguests four ways for tax administration. First, changes in tax authorities' perceptions of taxpayers, active acceptance of complaints, filing guidance through Nudge Effect and taxpayers’ education. The second, to expand the administrative predictability, tax authority shall introduce a pre-agreement system for fact-finding matters, active screening of intangible assets in R&D tax credit pre-screening. Third is the development of digital tax administration utilizing big data and artificial intelligence. Fourth, to reduce tax ccmpliance costs, tax authority must strengthen the cooperation obligations of digital platform companies and exchange information between nations.