國稅行政 情報化에 관한 硏究 : 稅政改革 成果를 中心으로 = (A) Study on informatization in tax administration : centering on effects of reform in tax administration

다국어 초록 (Multilingual Abstract)

Chapter 1. Introduction
In the past, the duty of a national tax administration maintains nation's financial income. In this conjunction, a tax investigation ought to be implemented under the governmental authority. Currently, a tax reform changes the duty from authority- oriented to service-oriented which delivers the best service for a tax payer. Preventing from Unfaithful tax return is becoming additional Job.
Taking the action of this duty, on the basis of people's firm trust the tax administration set a purpose; a best fair tax collection with the minimum cost by voluntary sincere tax return. In detail, the collection includes 5 goals. First is equity for fair treatment. Second is justice to establish a democratic tax investigation order. Third is transparency to open positively information without private concerns. Forth is integrity to eliminate improperness and to improve governmental official's welfare by systemic reform. The last one is efficiency, that is efficient working on the basis of priority.
During recent couples of years, the National Tax Service has taken actions on the basis of National Administration Reform Evaluation Committee's tax reform proposal.
First, downsizing National Tax Service and changing functional allotment through reshaping the structure of organization. Second, the pursuit of specialized Tax administration by changing traditional items of taxation structure to functional items of taxation structure such as return management, tax investigation. Third, improving the pattern of task process by electricity. Forth, establishing tax reference infrastructure for self manager's assessment normalization. Firth, the pursuit of improvement of mind reformation and the official's welfare.
The tax reform has been called as public sector's symbolic case, and strongly exalted by press.
The successful end of tax reform heavily rely on setting Tax Integrated System on effort of infomatization of a national administration.
Chapter. 2 Concept of Informatization
Information society is called as a society which is in the line of information and communication's development changes economic system, enlarges the social importance of information, and stresses information technology. Administration under information society changes the bureaucracy and its organization, and enlarges its service for the people.
In the early stage, internal need facilitated the informatization of a national tax administration. Tax Integrated System(1997) motivated and led the official automation of a national tax administration. Also the System became a foundation of National Tax Reform(1999) under the flag of the second establishment.
The informatization enable the organization to reshape function oriented structure and detail service. Setting up Social assessment reference infrastructure, credit card lottery system, and computer based management task on non-official receipt are good examples for the development of informatization toward the realization of fair assessment.
However, current Tex Integrated System's function relatively weak in terms of users's interface, service to the people, tax payers, integrated service for the policy making , and scientific analysis & information show up.
I'd like to show the direction by Home Tax Service's development, which can lead the way of practical technology such as the improvement of users's interface, the development of Data Warehouse storing the filed up information after integration and analysis.
Also, I introduce the direction which a informatized national tax administration's future-oriented management method, a endless national tax administration, and taxiation reform.
Chapter. 3 Informatization by TIS
The informatization of a national tax administration has contribute in terms of more rationalized and scientific evidence for tax amount, starting by tax reference intergrated management for total incom tax, VAT, property tax etc. new systems apply and settle. However, it shows limitation in the face of every year growing, great amout of information.
In 1997, to prepare Financial Income Total Assessment, the Office of National Tax Administration(ex-National Tax Service) enforced the speed and efficiency by means of setting up and managing Tax Integrated System(TIS) linked all taxation agency through electricity.
Also, TIS became the previous step toward a functional tax administration reform in 1999, because it provided a national tax administration with various management, such as collection, reference, investigation, service for people etc.
However, relatively speaking TIS had shortcomings in the field of service for tax payers, integrated information, and scientific analysis information.
For the future, more advanced informatizaton of a national administration is going to establish pan-governmental infrastructure for the digital government by means of the dramatic improvement of TIS's user interface, the importation of Data Warehouse managing filed up information, and the setting of Home Tax Service like for electronic return system, electronic paying system, call center system all combined.
Therefore, knowledge-information society's informatization tax administration should reforme itself endlessly, develop the system of return payment, ensure transparency and scientific evidence on tax investigation, enforce service for the fair taxation, and apply advance technology into a tax administration.
For this informatized tax administration, the better management ways are
First, complex return format should be easier and simpler, and it must be strongly noticed in public. All tax return format should be changed, and a tax payer centered various tax return format should be developed and noticed in public.
Second, social tax reference infrastructure should be formed. The evidence for a tax assesment should be automatically show. A credit card is promoted, and should be widely used. And standard computation and POS system should be widely spreaded. Also, government and public agency should use a submitted reference effectively.
Third, a tax administration should be pursuit of specialized independence. Concerning current law, it is quite difficult for cultivating and posting specialized officials for taxation. Therefore, it would be independent under other law.
Fourth, the basement of e-tax administration should be created in line with the informatization era. Electronic return must be applied in the all items of taxation. Electronic payment should be widely applied - by a credit card, PC banking, and electricity. Also Home Tax Service should be quickly prepared by using a rapidly spreading internet
Fifth, In terms of tax resource management, the way of collecting tax in the field of new type of lending and borrowing. A counter-plan should be required against such as International e-commerce, secondary financial service moving the real thing and currency. Total Analysis System should be establish about free foreign currency exchange.
Sixth, an informatizaed tax administration's organigational reform direction should be divided into two. One is service. The other is Investigation. I recommend independently managing way and management integrated with a computation group at main building and tax resource management function way. Also, it will be valuable to check up the possibility of setting up e-return department at a revenue office.
In the end I hope that this paper could contribute to the informatizing of advanced tax administration.

목차 (Table of Contents)

• 目次 = ⅰ
• 第1章 序論 = 1
• 第1節 硏究의 目的 = 1
• 第2節 硏究의 範圍와 方法 = 2
• 第2章 情報化社會와 行政 = 4
• 第1節 情報化社會 = 4
• 1. 情報化社會의 槪念 = 4
• 2. 情報化社會의 要因 = 5
• 3. 情報化社會의 特徵 = 8
• 第2節 情報化行政 = 10
• 1. 情報化行政의 意義 = 10
• 2. 情報化行政의 必要性 = 12
• 3. 情報化行政의 影響 = 15
• 第3章 國稅行政情報化 發展 週程 = 20
• 第1節 電子政府로의 履行 = 20
• 1. 行政情報化 政策의 變遷 = 20
• 2. 行政情報化 基盤 構築 = 25
• 第2節 國稅行政情報化 基盤 內容 = 28
• 1. 情報化 發展 過禮 = 28
• 2. 情報化組織의 變選 = 34
• 3. 情報化人力의 確保 및 管理 = 36
• 4. 情報化裝備의 擴充 = 41
• 第3節 外國의 稅政情報化와 稅政 改革 = 43
• 1. 美國 = 43
• 2. 英國 = 44
• 3. 濠洲 = 44
• 4. 뉴질랜드 = 45
• 5. 싱가폴 = 46
• 第4章 國稅行政情報化와 國稅行政 改革 現況 = 48
• 第1節 國稅行政 情報化 = 48
• 1. 國稅統合시스템(TIS)의 稅源情報 管理體系 = 48
• 2. 情報化支援시스템 = 53
• 第2節 國稅行政改革의 成果 = 59
• 1. 國稅行政 組織 改編(Hardware) = 60
• 2. 地域擔當行政의 機能別 行政으로 轉換 = 65
• 3. 課稅資料處理 行政 簡素化 = 66
• 4. 知識情報網(Internet)으로 稅政의 情報化 促進 = 67
• 5. 社會的 課稅資料 인프라의 構築 = 68
• 6. 信用카드 福券制 施行 = 70
• 7. 入場券 등 非正規領收證 電寡管理를 통한 課稅資料인프라 構築 = 71
• 第5章 國稅行政 情報化 發展 方向 = 72
• 第1節 基本 發展 方向 = 72
• 1. 納稅者中心 稅政으로 轉換 = 72
• 2. 情報化된 對民서비스 行政體系 構築 = 72
• 3. 國稅統合시스템(TIS) 高度化 = 73
• 4. 情報流通 및 共有體系 確立 = 74
• 5. 情報化組織의 活性化 = 74
• 第2節 先進 稅政을 위한 國稅行政 情報化 發展 方案 = 74
• 1. TIS 使用者 環境의 改善 = 74
• 2. 蓄積情報의 活用體系 構築 = 76
• 3. 인터넷 綜合國稅서비스 行政(Home Tax Service)의 導入 = 79
• 第3節 國稅行政의 發展方案 = 84
• 1. 情報化稅政의 向後 運營 方案 = 84
• 2. 各種 稅務申告의 簡素化 = 85
• 3. 社會的 課稅資料 인프라 構築 發展 = 85
• 4. 國稅行政의 專門化 및 獨立化 = 85
• 5. 國稅行政 組繼改編 方向 = 86
• 第6章 結論 = 87
• 參考文獻 = 89
• ABSTRACT = 91