세무사 자격시험운영주체에 관한 연구 - SWOT 분석을 중심으로 -

초록

Recently the competition among tax accountants has been increasingly tougher due to the increase of demands on higher quality and better accounting service from them, while the system of accountant qualification has not changed very much. Accordingly, there exists a limitation to coping with those social demands aggressively. There are various problems to the Korean system of qualification test, among which change of agency in charge of the test is the most urgent. In reality, in some advanced foreign countries, their government or any government-affiliated organization is in charge of the test. In Korea, the test qualifying CPA(Certified Public Accountant), a professional qualification test whose property is the same as that of tax accountant qualification test, is carried out by the Financial Supervisory Service, and Bar Examination and Judicial Examination are executed by Ministry of Justice. However, the tax accountant qualification test is held by Human Resources Development Service of Korea, which makes its public confidence weaken. From this viewpoint, this study is to suggest plans to improve the problems to the current Korean tax accountant qualification test, for which its counterparts of advanced foreign countries have been researched for comparison. Furthermore, a survey was conducted to reveal its problems and figure out the improvement plans, producing its results along with the suggestion of the SWOT analysis results of the agency in charge of the present tax accountant qualification test. These improvement plans suggested by this study will reinforce accountants’ capability for protecting rights of tax-payers, encouraging honest tax report and payment and securing enterprises’ accounting transparency. In addition, it is expected that the reinforcement of tax accountants’ capability materialized by this study result will lead to designing plans for the improvement of accountant qualification system which will make it possible to meet the social demands on the quality of tax professionals.

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