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Good Practices and Innovations in Public Governance 2003-2011

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<strong>2011</strong> Category 1: republic of Korea<br />

Asia <strong>and</strong> the Pacific<br />

Republic of Korea<br />

<strong>2011</strong> Category 1 — 2nd Place W<strong>in</strong>ner<br />

Initiative:<br />

993 – Open Tax Court for Citizen<br />

Institution:<br />

Seoul Metropolitan Government<br />

Description<br />

The Open Tax Court is an open system that promotes public participation <strong>and</strong> the<br />

<strong>in</strong>troduction of a defendant, for local tax appeals. In order to reduce the distrust <strong>and</strong><br />

dissatisfaction of citizens regard<strong>in</strong>g local taxes, as a result of the closed exam<strong>in</strong>ation<br />

process, <strong>and</strong> to <strong>in</strong>crease transparency <strong>in</strong> city adm<strong>in</strong>istration, the Seoul Metropolitan<br />

Government has opened to the public the exam<strong>in</strong>ation process of protests related to<br />

local taxes s<strong>in</strong>ce April 2008. The system ultimately aims to elim<strong>in</strong>ate improperly<br />

imposed taxes, corruption, <strong>and</strong> public distrust. By hav<strong>in</strong>g a member of the city’s tax<br />

department (special tax advocate) speak <strong>in</strong> defence of the citizen, district government<br />

officials have become more cautious when impos<strong>in</strong>g local taxes, result<strong>in</strong>g <strong>in</strong> a more<br />

transparent tax adm<strong>in</strong>istration system.<br />

23

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