납세자권리헌장에 대한 비교법적 분석과 개선방안

Many countries around the world have taxpayer codes to outline and explain taxpayers’ rights and obligations in easy language so that taxpayers can easily access and understand their rights and obligations. The OECD and tax professional bodies have also taken an interest in this and have proposed model taxpayer charters. Based on these international trends, it is necessary to review whether the Taxpayers’ Rights Charter in Korea has been created in accordance with the fundamental purpose of taxpayer codes and is playing its proper role. The suggestions to make the Taxpayers’ Rights Charter in Korea more effective are as follows： First, the rights and obligations that taxpayers must be aware of during the tax administration process should be selected cautiously, and explained in plain and easily understandable language in the Taxpayer Charter. Second, it is desirable to present not only taxpayers’ rights but also obligations and the corresponding duties and rights of tax authorities in the form of Taxpayer Charter, not Taxpayers’ Rights Charter, Third, the Taxpayer Charter should be designed to be easily understandable for taxpayers. Furthermore, it is necessary to provide a manual or guide including detailed information on the procedures required to seek relief. Fourth, it is desirable to enact a Taxpayer Rights Charter that encompasses not only the rights of taxpayers but also the obligations in the form of a law.