조세행정의 협력적 거버넌스와 세무대리

[Purpose]In this study, the role of the tax agent for the success of cooperative governance in tax administration, the role of the government to manage cooperation, and the process of cooperative governance in tax administration are presented. We looked at ways to strengthen the relationship with tax agents. [Methodology]This study used a literature study method. First, the role of the government as a tax agent and manager of cooperation is considered, and policies and prior studies on the establishment of cooperative governance of tax administration are examined. [Findings]For the cooperative governance of tax administration, it is necessary to strengthen the relationship with the tax agent. In addition, as specific improvement measures, a plan to introduce or expand the sincerity report verification system, tax payment cooperation tax credit, and tax attorney was suggested. [Implications]This study is meaningful in that it approached through literature study to suggest each role and plan for cooperative governance between tax agents and the government, and suggested improvement measures from the viewpoint of cooperative governance of tax administration. However, it is necessary to develop research by listening to and analyzing the opinions of stakeholders in the process of cooperative governance in the future.