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세무조사제도 개혁방안(A proposal for the reform of Korean tax audit system)

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  • 세무조사제도 개혁방안(A proposal for the reform of Korean tax audit system)
  • 오윤; 박명호
  • 한국조세연구원


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Title 세무조사제도 개혁방안(A proposal for the reform of Korean tax audit system)
Similar Titles
Material Type Reports
Author(Korean)

오윤; 박명호

Publisher

서울:한국조세연구원

Date 2007-09
Pages 258
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

In this report the authors intend to analyze the current legal system and its administration for tax audits in Korea. Through such analyses the authors suggest proposals for increasing the efficiency of tax audits as well as improving taxpayer protection during tax audits. In terms of increasing the efficiency of tax audits, the following suggestions are made. First, the audit strategies have to be differentiated according to the types and classes of taxpayers. Second, a random sampling audit has to be introduced for the development of strategic audit planning.
Third, systems for tax penalty, real name financial transaction system, and broader access to financial transaction data have to be operated in a very solid manner. Then cash basis tax liability system may be introduced in the near future. Fourth, a detailed report on tax compliance activities including the performance of tax audits has to be made public periodically. (The rest omitted)