사업자단체 지원 · 활용을 통한 세원관리 연구 = Taxpayer Associations as a Way of Efficient Tax Resource Management

다국어 초록 (Multilingual Abstract)

Since the function-oriented organizational change of National Tax Administration it is forbidden for tax officials to contact directly with taxpayers. In this article we suggest to employ taxpayer associations as a way of efficient tax resource management. For the employing taxpayer associations, at first, they must be activated. At second, the cooperation activities of taxpayer associations for tax authorities have to be evaluated objectively. At third, strong incentives for cooperative taxpayer associations must be provided by National Tax Administration and on the other hand regulations for taxpayer associations, which are non-cooperative and abuse this system. <Key words> Taxpayer Association, Tax Resource Management