정보통신기술의 급속한 발달과 인터넷의 광범위한 활용은 조세행정 부문에도 새로운 조세정책의 변화를 요구해 왔다. 국세청에서는 이러한 요구에 부응하고 납세자를 위한 전자세정을 구현하기 위하여 1999년에 국세청홈페이지를 개설하여 각종 국세정보를 제공하는 한편, 2002년에는 납세자가 세무서를 방문하거나 세무공무원을 만날 필요없이 가정이나 사무실에서 인터넷을 통해 모든 세무업무를 간단히 처리할 수 있도록 인터넷을 기반으로 한 홈택스서비스(HTS : Home Tax Service)를 개시하였으며, 지속적으로 그 서비스범위를 확대하여 운영해 왔다. 2005년에는 세계 최초로 현금영수증제도를 실시하여 소액현금거래가 많은 자영사업자의 과세표준양성화에 기여했으며, 2006년도에는 연말정산간소화 서비스를 통해 납세자들이 보험회사·병의원·학교·은행·기부단체 등 영수증발급기관을 거치지 않고도 연말정산관련서류를 손쉽게 발급받을 수 있는 서비스를 제공하였다. 2007년도에는 국세공무원에게 한하여 제공되던 국세법령정보를 세계 최초로 인터넷을 통해 일반 납세자들에게도 제공하여 일반국민이 최신 세무정보를 공유함으로써 국세공무원이 우월한 지위가 아닌 납세자와 대등한 관계에서 세금문제를 다루게 되었다. 최근에는 전자세금계산서제도를 도입하여 종이세금계산서가 아닌 전자적인 방법(전화, 팩스, 인터넷 등)에 의해 실시간으로 세금계산서를 작성·교부하고 교부명세를 국세청에 전송할 수 있는 기초를 마련하해 가고 있다. 이에 본 연구는 우리나라 전자세정의 운영현황과 개선방안을 제시하기 위해 먼저 기존문헌과 선행연구를 통해 전자세정 도입배경 및 도입과정, 전자세정의 필요성 및 운영효과를 살펴보았고, 현재 우리나라 주요 전자세정 운용현황 중 홈택스서비스, 현금영수증제도, 연말정산간소화 서비스, 전자세금계산서제도에 대해 그 도입배경 및 도입절차, 주요내용, 도입효과 순으로 그 세부내용을 고찰하였고, 다음과 같은 개선방안을 제시하였다. 첫째, 홈택스서비스와 관련해서는 전자신고 서식의 간소화 및 신고범위의 확대, 전자신고로 모든 신고를 완결될 수 있는 제도마련, 인터넷을 이용할 수 없는 납세자를 위한 다양한 전자신고방법 마련, 신용카드 국세납부 한도 확대 및 카드대행수수료 인하, 금융기관을 통한신용카드 납부방법 마련둘째, 현금영수증서비스와 관련해서는 근로소득자에 대한 소득공제확대, 현금영수증 의무발급에 따른 과태료 부담의 완화, 현금영수증 의무발급 대상자에 대한 유예기간 및 예외규정 신설셋째, 연말정산간소화 서비스와 관련해서는 기부기관의 기부자별 발급명세서 제출 및 가산세 의무화 넷째, 전자세금계산서제도와 관련해서는 전자세금계산서 발행 및 전송에 대한 다양한 혜택 부여, 쉽고 편리하고 유용한 전산시스템 구축, 세무대리인을 통한 사업자의 적극적 참여 유도국세행정에 있어서 전자세정 운영은 단순히 서비스 제공방식의 다양한 차원이 아니라 국세공무원의 일하는 방식과 문화를 바꾸어 세정의 정보화와·과학화를 가속화 하였고, 이로 인해 조세제도 운영비용절감, 납세협력비용 절감, 세무행정의 신속성과 효율성 증대, 세무행정투명성 확보, 세무신고의 오류감소, 신고·납부율 증가 등의 효과를 얻을 수 있다. 따라서, 전자세정은 납세자와 과세관청 간 보다 편리하고 효율적인 세무환경을 마련하는 방향으로 전개되어야 하며, 이러한 전자세정의 효과적인 운영을 위해 국가기관이나 민관기관에서 더 많은 관심을 갖고 전자세정의 발전 방향을 지속적으로 모색해 나가야 할 것이다.

The rapid growth of information technology and the broad use of the internet created the need for the change in tax policy in tax administration part. The National Tax Service created the National Tax Service internet web site, which provide various national tax informations, in 1999 in order to response to the demand and to realize electronic tax administration for the tax payers. At the same time, the National Tax Service started Home Tax Service (HTS), which enables the tax payers to handle every taxation task with internet in their houses or offices without visiting tax office or taxation public officials, and expanded and operated the service range continuously. In 2005, the world`s first cash receipts system was started to aid the legalization of the standard of assessment of the independent enterprise who usually go through the trades of small amount of money. The simplified year-end tax adjustment service that enables the tax payers to get the forms related to the simplified year-end tax adjustment service easily without dealing with receipts issuing department such as insurance company, hospital, school, bank, and donation organizations was provided in 2006.In 2007, national tax public officials were made to deal with the tax issue in equal relations with tax payers not in a superior position by providing national tax law informations, which were provided only to national tax public official, to the general tax payers through the internet for the first time in the world so that the general citizens can share the newest tax informations. Recently, the basic system of which enables tax payers to write, issue the tax bill, and send the issue details to the National Tax Service at any time with electronic method (phone, fax, internet, etc), instead of the previous paper tax bill, is developing through the introduction of electric tax bill system. Therefore, the study examined the meaning of electronic government·electronic tax administration, backgrounds and introduction process of the electronic tax administration, and the necessity and operation effects of electronic tax administration in order to propose the problems and improvement plans for the electronic tax administration. The introduction background, process of the introduction, Based on the research, the present main electronic tax administration method in Korea such as Home Tax Service, cash receipts system, simplified year-end tax adjustment service, electronic taxation bill system were studied in the order of the background and process of the adoption, main contents, effect of the adoption, and related laws. The followings are the improvement plans proposed by the study about the current problem status of electronic tax administration operation. First, the simplification of the form, increase in the range of report, preparation of the system that can complete every report with electronic report, development of the various system for thetax payers who cannot use the internet, expansion in the credit card limit for the payment of the national tax, decrease in card commission, and creation of the payment method using credit card through the financial corporation are need for the Home Tax Service. Second, expansion of income deduction for income earners, ease of the penalty burden created from the obligated issue of the cash receipts and development of grace period and exceptions for the subject of obligated issue of the cash receipts are needed in regard to the cash receipts service. Third, report of the issue statement by each contributors of the donation organizations and obligation of the penalty tax are needed in regard to the simplified year-end tax adjustment service. Forth, the grant of the various benefits for the issue and transmission of the electronic taxation bill system, establishment of the easy, convenient, and useful data processing system, and attraction of the active participations of the business through taxation agent are needed in regard to the electronic taxation bill system. The electronic tax administration operation related the administration of the national tax not only diversified the service supply method but also accelerated the information-oriented society and science-oriented society of the tax administration by changing the working method and culture of the national tax public official to attain effects such as the cut down in the operation cost of the taxation system, cut down of the taxation cooperation fee, increase in the speed and efficiency in taxation administration, guarantee of the transparency in taxation administration, decrease in the error of the taxation report, and increase in the rate of payment report.Therefore, the electronic tax administration should be developed in the direction for the provision of more convenient and more effective taxation environment compare to the tax payment through taxation government office and the national institutions or the private institutions should pay more attention on the continuous development of the electronic tax administration for the effective operation.