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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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The problems and improvements of local tax relief system are summarized as follows:
First, administrative appeal under current local tax law needs to become a compulsory preceding rather than a voluntary one as it is now, because there are many flaws at present such as inconsistency with compulsory preceding of national tax. A local tax tribunal, which functions in a similar fashion as a national tax tribunal, shall be considered as a short-term solution to enhance independence and impartiality of the tax appeal system. As a mid/long-term solution, the creation of tax tribunal which manages not only the national tax appeal system but also the local tax appeal system is suggested.
Second, the examination request system under the Board of Audit and Inspection Act should be repealed. Current law allows the system of request for examination under the Board of Audit and Inspection Act, as well as appeal system under the Local Tax Act. There are many problems with the system of request for examination under the Board of Audit and Inspection Act, such as the giving of priority to administrative supervision over preservation of taxpayers right.
Third, the request for pre-assessment shall be vitalized as it is the relief of right in advance. A request for pre-assessment lets the tax payer know how the payable tax amount was calculated before taxes are levied upon tax investigation or advance notice and the taxpayer may make an appeal for pre-assessment in case the tax payer has objection, thereby promoting the effectiveness of the relief of tax payer’s right.
The last issue to be discussed is whether conflicts between local governments and tax payers could be resolved by conference or compromise. However, conference or compromises are unlikely to resolve the conflicts under the current legal system because there is no stipulated provision under the current tax law.
First, administrative appeal under current local tax law needs to become a compulsory preceding rather than a voluntary one as it is now, because there are many flaws at present such as inconsistency with compulsory preceding of national tax. A local tax tribunal, which functions in a similar fashion as a national tax tribunal, shall be considered as a short-term solution to enhance independence and impartiality of the tax appeal system. As a mid/long-term solution, the creation of tax tribunal which manages not only the national tax appeal system but also the local tax appeal system is suggested.
Second, the examination request system under the Board of Audit and Inspection Act should be repealed. Current law allows the system of request for examination under the Board of Audit and Inspection Act, as well as appeal system under the Local Tax Act. There are many problems with the system of request for examination under the Board of Audit and Inspection Act, such as the giving of priority to administrative supervision over preservation of taxpayers right.
Third, the request for pre-assessment shall be vitalized as it is the relief of right in advance. A request for pre-assessment lets the tax payer know how the payable tax amount was calculated before taxes are levied upon tax investigation or advance notice and the taxpayer may make an appeal for pre-assessment in case the tax payer has objection, thereby promoting the effectiveness of the relief of tax payer’s right.
The last issue to be discussed is whether conflicts between local governments and tax payers could be resolved by conference or compromise. However, conference or compromises are unlikely to resolve the conflicts under the current legal system because there is no stipulated provision under the current tax law.
목차
Ⅰ . 序說
Ⅱ . 現行 地方稅救濟制度의 意義와 現況
Ⅲ . 地方稅 救濟制度의 立法例
Ⅳ . 現行 地方稅 救濟制度의 問題點과 改善方案
Ⅴ . 結語
〈參考文獻〉
〈Abstract〉
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