세무사 자격제도 역사적 고찰을 통한 개선방안

초록

This study examines both the examination system of tax accountant in Korea and the tax accountant system in Japan and Germany. Improvement plans drawn through the review on those systems for current tax accountant qualification system are as follows. First, it is required to change agency that implements tax accountant qualification. In other words, the agency should be altered so that tax accountant qualifying examination can select professionals with high competitiveness. Second, it is necessary to adjust the number of selected tax accountants. In other words, the number of tax accountants selected should be modified to an optimum level. If the number of selected tax accountants is radically reduced, however, tax accountant test takers' discontent may be aggravated so the adjustment should be gradually made. Third, it is needed to improve requirements for taking the tax accountant qualifying examination. The right to take the exam should be granted only to ones who meet a certain prerequisite in terms of work experience. In case that one has been credited beforehand without satisfying requirements for work experience, the opportunity to take the exam should be given lest there be innocent victims. Fourth, on-the-job training and refresher training should be improved. In other words, on-the-job training for tax accountants should be extended from current 6 months to 1 year and hours for refresher training should be increased from 8 hours to 40 hours a year. Improvement plans for tax accountant qualification system presented in this study are of considering measures to maximize the role of tax accountant in the perspective of protection of taxpayers' rights and inducement for honest tax payment and securing accounting transparency of business entities. In spite of these improvement plans drawn, it is necessary to discuss measures further to reinforce roles of tax accountant.

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