- KACPTA’s Business Scope
- Improvement of Tax System
Korean Institute of Taxation
The research institution specializing in tax established for the first time in Korea with researchers hold PhDs in their fields of speciality is carrying out research on domestic and foreign tax matters. So far it has published 68 study reports and 18 survey reports, publication of academic journal ‘Tax and Accounting Research’, issue reports, research papers on foreign laws and other reports, making it a top-level research institute among private organizations. And Tax cholarship Award(achievement award, thesis award) has been granting every year.
As the one and only library specializing in tax in this country, it has about 12,000 copies of domestic and foreign tax-related technical books. The library allows the general public as well as professors and students to access information real-time via internet. Especially, KACPTA set up a tax-specialized e-library for the first time in Korea in 2002. In addition, KACPTA has signed an agreement with the National Assembly on electronic information exchange, enabling people to use, free of change, the original database of various kinds of legislative information and academic information provided by the Library of the National Assembly.
Proposal on Improvement of Tax Laws
By analyzing foreign’s tax systems and comparing those with any unreasonable ours that infringe taxpayers’ rights and interests, KACPTA proposes amendment drafts to the government to protects taxpayers’ rights and interests and contribute to the development of taxation systems and tax administration.
In order to pursue the protection of taxpayers’ rights and interests and sincere execution of tax liabilities, and assist smooth tax administration, KACPTA hosts tax seminars on improvement of tax accounting system and development of tax system. It also provides financial support to a seminar on tax law improvement and a tax-related research activities by academic organizations.