조세불복제도의 개선에 관한 연구 = A Study on the Improvement of the Tax Appeals

다국어 초록 (Multilingual Abstract)

The tax appeal system is established to secure the constitutional rights of taxpayer and the reasonable processes of the taxation, By this system, taxpayers can retrieve the infringes of their rights and profits that are caused from illegal and/or unfair taxation.
This study reviews the administrative tax appeal system of Korea and makes some suggestions that will improve it. First, tax appeals at district and regional tax office level should be abolished to prevent the delay of tax appeal procedure. Second, the tax appeals at NTS level and the tax appeals at NTT level are unified to get rid of the confusion and inefficiency caused from the fact that similar functions are performed by three different entities. Third, pre-assessment review is more activated to guarantee the property rights of taxpayer quickly and perfectly.

목차 (Table of Contents)

• Ⅰ. 머리말
• Ⅱ. 조세불복제도의 운용현황
• 1. 과세전격부심사
• 2. 이의신청
• 3. 심사청구·심판청구
• 4. 사법심
• Ⅲ. 외국의 조세불복계도
• 1. 미국의 조세불복제도
• 2. 영국의 조세불복제도
• 3. 독일의 조세불복제도
• 4. 프랑스의 조세불복제도
• 5. 일본의 조세불복제도
• Ⅳ. 우리나라 조세볼복제도의 정가와 개션방안
• 1. 조세불복제도의 평가
• 2. 재선방안
• Ⅴ. 맺음말
• 참고문헌