초록 열기/닫기 버튼
Todays large number of tax return informations are gathering in the tax administration. Our tax systems are based upon voluntary tax returns system of tax payers. A modern administration for taxation needs to be integrated with other public and private information systems which provide third party information used to assist in the enforcement of taxes. Many people discuss situations where information technology is being used to fundamentaly change the way that tax administrations have functioned in the past. Voluntary compliance can be enhanced only through a wide range of secrecies in tax matters which provided by tax administration. It has become increasingly clear that the expansion of tax informations which is gatherd in tax administration can be joepardized though administrative problems and disclosure demands of the third party. Experience to date has shown that the successful implementation of tax reform requires a strong political endorsement and the support of the leadership of tax administration.
키워드열기/닫기 버튼
tax return data, tax return information, Information disclosure, tax investigation, secrecy in tax matters
