납세자 권리보장과 신뢰도 제고방안에 관한 연구

Abstract

It is comprehended that the taxpayer right is the right to secure the propriety of due process of taxation as the subject of financial democracy and the basically essential right endowed that the taxpayer shall be liable to taxation prescribed by Constitution Article 38. At this point, it could be said that securing the propriety of due process is the protection of due process of laws principle as the principle of law to guarantee the peoples life, freedom, and property from the arbitrary abuse of government power. It is interpreted to substantial meaning that the principle should have rationality and justice in tangible legal content as well as formal procedure in the law execution. Especially, the taxation is closely related to the protection of due process of law because it is a major exception to the guarantee of people's property right. It is tax audit field becoming controversial issues in the protection of due process of law application toward taxation laws sphere, whether or not confirm and judge sufficiency of taxation requirement by fact-finding. In principle, a taxpayer should voluntarily report and pay in the tax law, however actually it may have something trouble in the propriety of report. In the enforcement of a tax audit, we have so many part to improve for the advanced tax administration. First, the tax audit should be used no more except the original purpose, that is, the confirmation of taxation essential factor. We cannot deny that our country's tax audit is used to suppress the specific group or to achieve the national policy. This traditional practice of a tax audit is acting a part of factor to decline the consciousness of people's tax payment. Therefore , we should act the tax administration to systematic device to be free from political outside pressure and should not be occurred such a controversy connected to the tax choice of subject party through the complement of choice of subject party standard. Second, we should consider guaranteeing the taxpayer' rights in the tax audit procedure. We should make clear the exception of tax audit advance notice, record detailed reason in the advance notice document, notice the extracting matters, the standard of assessment, and the calculating process of the amount when notice the result of the audit, too. Also, we should repeal the modification report promotion and the special audit system at weak base in the legal system with the improvement of tax payment surroundings. Third, we should make sure substantial Ombudsman system by considering the independence of Taxpayer Advocate under control of National Tax Service. We also should correct the wrong traditional practice to the protection and opening to the public of taxpayers' secret without consistency nowadays and should not reveal the secret of taxpayers without special reason. These improvement programs for the guaranteeing of taxpayers' rights may be connection to retrieve their trust between the taxation office and taxpayer, drawing the change and cooperation of tax payment consciousness rather than hindering to the execution of tax audit, together with the execution of tax audit. Also, the taxpayers ourselves should try to improve the poor tax payment consciousness for these system's development. We should make the fair and rational tax payment environment by proposing the developing direction more than criticise blindly to the taxation administration.