인공지능(AI) 기술의 세무업무 활용과 과제

Abstract

Information and communication technology (ICT) is being utilized in various places, mainly in the Internet of Things (hereinafter referred to as IoT), depending on the degree of its development. Among these new technologies, artificial intelligence (AI) technology is progressing rapidly, and mobile-based translation apps and Internet recommendation functions are already in use in our surroundings. In line with this, tax authorities are moving tax procedures online through the enactment of laws and implementation of systems related to the construction of tax administration using ICT.
 It is not only silk tax accountants who are being forced to innovate due to the development of AI technology characterized by advanced information processing, but also professionals such as lawyers, legal consultants, and administrative consultants should establish their own duties. . In particular, since the tax field is related to a wide range of fields including individuals and companies, there is a need to seek bolder cooperation. Along with this, there is a need to actively utilize AI technology to improve operational efficiency. In the future, rather than AI taking away human jobs, I think AI will be left with simple tasks that it can do well, and tax accountants will concentrate on tasks that require advanced skills that only humans can do.
 Article 1 of the “Tax Judiciary” clearly states that the purpose is to establish a tax consultant system and ensure the smooth implementation of tax administration and the proper fulfillment of tax obligations. As long as there is a self-assessment tax system, it is important for our tax accountants to raise the public's tax awareness and encourage taxpayers to declare and pay their taxes. In addition, tax accountants, acting as taxpayers' agents, must deal with complex tax systems and ensure that appropriate tax payments are made even in cases where opinions differ on non-obvious issues. It is expected that some of the tax services that fall under the category of ancillary services will disappear. In the future, tax representation, tax document preparation, tax consultation, and the preparation of tax documents, which are the exclusive services of tax accountants, may no longer be necessary for tax returns that do not require complex tax procedures. Tax accountants, who perform tax-related representation and other activities in response to taxpayers' requests, will have to understand the demands of taxpayers over time and assume a new social role.