클라우드 컴퓨팅을 활용한 국세청 세무조사 개선방안 연구

This paper outlines a proposal for non-face-to-face tax audits through cloud computing. As the global COVID-19 pandemic continues to spread, South Korea has implemented social distancing measures since February 2020 in response to the pandemic. One of the most significant changes is the widespread adoption of a contact-free culture, which emphasizes minimizing physical contact. The National Tax Service is gradually expanding the scope of simplified tax audits to minimize any inconvenience faced by taxpayers while providing efficient tax services. To achieve this goal, taxpayers are required to submit their documents in digital format during the tax audit process. The implementation of a cloud-based system is essential for facilitating the submission and management of these digital documents. In this context, this paper suggests the establishment of regulations governing non-face-to-face tax audits and the management of digital data submitted by taxpayers. The proposal identifies the specific targets and reasons for conducting non-face-to-face tax inspections and explores regulations for the collection and disposal of digital data. This paper also introduces a novel approach to obtaining financial data via the cloud system by leveraging data portability. It also explores potential amendments to enable electronic notifications for tax audits. By implementing these adaptations, the National Tax Service, which holds a vast amount of tax-related data, is expected to reduce administrative costs and enhance efficiency in tax audit processes.