Abstract

The protest administration in Korea is divided by national tax and local tax. The taxpayers recognize that both the national tax and local tax is same. Nevertheless, both the protest administration depends on the tax types and tax agency. This can infringe on the taxpayers；rights by the complex of protest administration. This Study is for the legislate of 「Taxpayers' Rights Law」 and the establish of “Taxpayers'Rights Agency”. 「Taxpayers' Rights Law」 Is composed by the tax protest, taxpayers’ rights, tax investigation etc. “Taxpayers Rights Agency” acts as the function of Tax Tribunal and the tax protest of local government. The contribution of this study is a new suggestion for the legislate of 「Taxpayers' Rights Law」and the establish of “Taxpayers' Rights Agency”. The limitations of this study are that there is no empirical analysis.

Keywords

• Taxpayers' Rights Law
• Taxpayers' Rights Agency
• Taxpayers' Rights
• Taxpayers
• Tax examination and adjudgment

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