세무위험 평가제도에 대한 연구

[Purpose]The purpose of this study is to review the tax risk assessment systems of major countries and to explore the necessity and measures for introducing such systems in Korea. [Methodology]This study employs a literature review approach to conduct its analysis. It begins by examining the current status and challenges of co－operative compliance services in Korea. Next, it reviews and analyzes tax risk assessment programs of the United Kingdom, Australia, Singapore, the United States, and Canada. Based on these analyses, the study identifies the necessity of introducing a domestic tax risk assessment program in Korea and derives measures for the introduction. [Findings]As Korea currently lacks a tax risk assessment program for large corporations, a long－term consideration on the introduction of the tax risk assessment system is required. Specifically, this study proposes the program be introduced after a trail run, to conduct a collective assessment of companies that meet the requirements, as is the case in the UK, and Australia, and to provide detailed and clear guidelines on corporate tax governance, tax risk management systems, and tax control systems. It also proposes measures for reorganizing pre－existing cooperative compliance service. [Implications]Given that a tax risk assessment program for large corporations has not yet been implemented in Korea, and as it examines the tax risk assessment system which are being operated in a limited number of countries, this study is expected to contribute to the body of research on tax compliance and support the development of related tax administration policies.