ATJ Asian Tax Journal

Asian Tax Journal

Print ISSN 1738-3323 Online ISSN 2733-9270

Taxpayer Associations as a Way of Efficient Tax Resource Management

  • Suh Hi Youl Kangnam University
  • Yu-Chan Kim Hongik University
  • Tae Sup, Shim University of Seoul

Asian Tax Journal Vol. 7 No. 2 (2006), pp. 185-212

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

Keywords

  • Taxpayer Association
  • Tax Resource Management

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Asian Tax Journal

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