A Study on the Improvement of the Current Tax Appeal System throught User's Satisfaction Analysis
Asian Tax Journal Vol. 9 No. 2 (2008), pp. 9-42
Abstract
The purpose of this study is to improve the tax appeal system, which is a procedural remedy for violation of private rights in taxation, so that the system may be operated rationally and efficiently in a way of guaranteeing tax payers’ rights to the maximum.The subjects of this study were tax specialists (attorneys, certified public accountants, certified tax accountants, professors, tax experts at universities, national tax officials and accountants at companies) who were expected to have clear understanding of the tax appeal system based on theoretical knowledge and rich experiences. For this study, we distributed 754 questionnaires, and among recovered ones 360 questionnaires that were valid for the purpose of our study were used in statistical analysis. Hypotheses were tested through analyzing correlations among variables. In addition, ttest and ANOVA were used, and Tukeytest was used as a posttest method.The results of this study are summarized as follows：First, as one of improvements in the current instance structure, we considered the unification of application for review and appeal to the Tax Tribunal. As a method of the unification, we suggested the installation of the Tax Tribunal and the simplification of administrative instances and judicial instances.Second, we studied on how to reinforce the independence of the National Tax Tribunal. For this, we suggested the independence of the highest hearing institution of the administrative instance, and raised problems in the installation of the Tax Tribunal and suggested how to install the tribunal.
Keywords
- Tax Appeal System
- Administrative Instance Structure
- Installation of the Tax Tribunal
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