• Asia-Pacific Journal of Business
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• v.11 no.1
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• pp.115-143
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• 2020

Purpose - The purpose of this study is to expand the taxpayer's rights protections, which are covered in the previous studies, and to suggest ways to increase tax inspection efficiency as a way to induce fidelity reporting under the final tax return system and to lower tax compliance costs. Design/methodology/approach - The tax audit is a necessary system for the taxpayer to induce self-reporting in a sincere manner, but it is necessary to harmonize the realization of fair taxation and the rights of taxpayers because it is likely to infringe taxpayer rights in the process. Research implications or Originality - The purpose of this study is as follows. First, the government will seek ways to improve tax investigations to strengthen the protection of taxpayers' rights by increasing the fairness and procedural transparency of the current tax investigation system, as pointed out in the National Tax Administration Reform T / F. Second, we will consider ways to enhance the effectiveness of tax audit as a means of inducing faithful tax in Korea's tax system, which assumes sincere taxpayers.

• The Journal of the Korea Contents Association
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• v.8 no.3
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• pp.205-214
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• 2008

The aim of this study is to examine if there is a difference in the recognition of the tax audit between a tax representative and a taxpayer and in the recognition of the tax audit according to characteristics of a tax representative and a taxpayer, and an analysis has been made to heighten fairness and effectiveness of a system of the tax audit. As a result of the analysis, there is a difference in a analysis of a subject variable in both a tax representative and a taxpayer. An alternative policy is required to promote fairness and effectiveness of the tax audit on the basis of the findings in the future.

• Journal of Digital Convergence
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• v.19 no.5
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• pp.153-161
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• 2021

This study examined whether the probability of a tax investigation by the general construction industry could reduce the entertainment expenses in order to confirm whether a tax investigation can reduce excessive discretionary expenses of firms. Among the general construction industry listed on the KOSPI and KOSDAQ from 2011 to 2018, 274 firms with sales exceeding 10 billion won in the previous year were targeted at the tax audit selection rate and the tax audit detection rate, which is a proxy for the possibility of a tax investigation. The effect of the ratio of entertainment expenses to sales and the increase rate of entertainment expenses was verified. As a result of the analysis, both the selection rate and the detection rate of the tax investigation have a significant negative effect on the proxy variable of the discretionary expenses measured as the proportion of entertainment expenses and the increase rate of entertainment expenses. The results of this study showed that the tax investigation is a means to curb the excessive expenditure of the firm's discretionary expenses, thus suggesting the direction for the taxation policy and the effectiveness of the tax investigation.

• Journal of Service Research and Studies
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• v.10 no.3
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• pp.67-80
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• 2020

The information system audit service has been recognized for its effectiveness in improving the management efficiency of informatization projects in the public sector and improving the quality of information systems. However, according to several recent studies, it is not very helpful in securing quality by indicating formal audit performance and incorrect functions or errors in a short audit period. So, if the effectiveness of audit is proved to ensure the quality of the information system from the perspective of the software life cycle and to successfully operate and maintain it, the use of audit for the successful construction of the information system will be an essential factor. Therefore, this study investigated whether the current audit service users are satisfied with the current information system audit and what they expect. If it is different from what was expected, the difference between expectations and performance was analyzed to improve user satisfaction, and a survey was conducted through interviews with experts in the information system field. Based on the empirical results through the questionnaire, in order to reduce the difference in expectations from the user's point of view in the information system audit service, a plan to improve the audit system suitable for the new audit environment was proposed.