국세청 홈택스시스템 개선을 통한 납세협력비용 절감에 관한 연구

Abstract

[Purpose] The government has been trying to reduce the tax compliance costs by means of ‘Government 3.0’. Despite various efforts by the government to reduce the tax compliance costs, such as simplifying tax payment and introducing electronic tax invoices, the taxation system is not significantly reduced due to complicated taxation system, administrative service, filing system, and taxation system complexity.
 [Methodology] This study suggests creating the tax system for taxpayers, expand the service for report and payment by utilizing home tax service, as a reduction plan to decrease tax compliance costs.
 [Findings] First, it should improve the correctness of the HTS tax simulation. Second, if a person filing a comprehensive income tax invoice reports a comprehensive income tax, he or she will be prepared to complete the financial statements, and it is impossible to prepare the financial statements without preparing the accounts for the transactions. Therefore, it is necessary to provide the electronic account service. Third, the scope should expand the scope of the target information. Fourth, the succession tax payment information inquiry shall be provided. Fifth, the payment of national taxes and local taxes should be incorporated. Sixth, revise the National Tax Service Act to exempt the completion of payments from taxpayers in the process of paying taxes to the taxpayer.
 [Implications] This study proposed a plan to improve the National Tax Service's home tax system to contribute to enhancing national competitiveness by easing the administrative cost caused by taxes by suggesting a plan to reduce tax compiliance costs. The tax cooperation cost reduction plan proposed in this study has a high sense of taxpayer in that it uses the “home tax system”, and the government can realize it.