미국에서의 조세전문가의 책임과 윤리

Based on the review of US law, this paper analyzed that the role, responsibility, ethics, and conduct of tax experts, including tax lawyers, may differ at each stage of tax return preparation, tax agency, and tax planning to present guidelines. This review of US law shows that when interpreting the role, responsibility, and ethics of tax experts or designing tax ethics, it is possible that a review considering the interests of each stage is necessary. In order for the tax expert's code of conduct to actually function in reality, it needs to be published as a unified code of conduct by the tax office or professional organization. In this sense, a comprehensive review of the responsibilities and ethics of tax experts by the tax office or professional organizations is required in the future. In considering the conclusions and implications to be drawn, it should be remembered that the study represents only a “snapshot” of tax practitoner views at a time when both the profession and the tax system are under review and subject to major changes. An important extension of this study would therefore be the development and implementation of longitudinal measures, preferably on a national basis, to track changes in perceptions over time. An additional, but related study could examine whether self-preparer taxpayers (non-agent) differ in their ethical perceptions to tax practitioners. This paper reviewed the traditional tax ethics and expert responsibilities of US law. Above all, these discussions are based on an internal perspective by practice, and the orientation for social science approaches, such as applying economics models to data on tax practice, is thin. In addition, based on the review of US law, I think it is necessary to analyze and organize the precedents in which the responsibility of tax experts in Korea was questioned.