세무대리인 징계제도의 개선방안에 관한 연구 = A Study on the Improvement of the Tax Agent Disciplinary

다국어 초록 (Multilingual Abstract)

A tax agent plays a role in supporting the faithful fulfillment of tax obligations. This study examines whether the disciplinary for tax agents in Korea works as an effective means of sanctioning for the regulation of tax disorder, and suggests improvement plans. We compared Korea’s tax agent discipline with that of the United States and Japan. Specifically, this study investigates whether the disciplinary system, disciplinary items and disciplinary authority for tax agents are appropriate, how effective the disciplinary action is, and whether the disciplinary procedure is appropriate. The major improvement plans are as follows. First, it is necessary to regulate all types of tax agents in one law by applying the principle of same conduct－same regulation. Second, the duty of sincerity of a tax accountant should be described in detail in the Tax Accountant Act without ambiguity. Third, a tax official who becomes aware of a violation of the Tax Accountant Act must request the Commissioner of the National Tax Service to discipline the tax accountant. Fourth, the table used to determine the tax agent penalty and the cases of dishonest tax agents should be disclosed more specifically on the website of the National Tax Service. Fifth, it is necessary to distinguish between intentional breach of duty and unintentional breach of duty, and to severely punish the former (especially, intentional tax evasion counseling). Sixth, guidelines on employee supervisory responsibilities of tax agents and confirmation of faithful reporting are established, and if a tax agent complies with them, he or she is exempted. Seventh, sufficient appeal procedures should be provided within the administration. This study provides important policy implications in that it comprehensively examines the disciplinary system for tax agents in Korea and suggests realistic improvement plans.

참고문헌 (Reference)

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11 "https://www.law.cornell.edu"

12 "https://www.irs.gov"

13 "https://elaws.e-gov.go.jp"