Questions/Answers
Question 1
Please provide a brief summary of the initiative including the problems/challenges it addressed and the solutions that the initiative introduced (300 words maximum)
This initiative assigns tax attorneys to specific neighborhoods to provide tax advice and protect the tax rights of citizens who lack expert knowledge of the complex tax administration or are unable to bear the burden of the costs involved in appealing tax decisions. Through private-public cooperation, these tax attorneys, designated as Neighborhood Tax Attorneys, provide expert tax administrative services and answer residents’ tax-related questions free of charge. This system protects the tax rights and increases the benefits, convenience, and satisfaction of vulnerable citizens.
a. What are the overall objectives of the initiative?
Please describe the overall objectives of the initiative (200 words maximum)
The overall goal of this initiative is to protect the tax rights and increase the benefits of all people, especially vulnerable members of the community who lack knowledge regarding taxes, including national and regional taxes, and therefore require help from professionals but are unable to receive such help due to financial or other reasons.
b. How does the initiative fit within the selected category?
Please describe how the initiative is linked to the criteria of the category (200 words maximum)
The purpose of the system is to offer tax-related support through tax-counseling services provided through volunteer tax attorneys to vulnerable citizens, such as members of vulnerable groups and micro-enterprise owners, who require professional help regarding tax issues
Question 2
The initiative should improve people’s lives, notably by enhancing the contribution of public services to the implementation of the 2030 Agenda for Sustainable Development and the realization of the SDGs
a. Please explain how the initiative improves the delivery of public services (200 words maximum)
Through public-private cooperation that combines Seoul’s administrative system and the expertise of tax attorneys, this initiative provides necessary tax-related advice and support for appealing tax decisions to citizens completely free of charge. As a result, this initiative has changed the tax system from a system that unilaterally imposes taxes on the people to an interactive administrative service.
Question 3
The initiative must impact positively a group or groups of the population (i.e. children, women, elderly, people with disability, etc) and address a significant issue of public service delivery within the context of a given country or region.
a. Please explain how the initiative has addressed a significant issue related to the delivery of public services (200 words maximum)
Since taxes apply to everyone, this initiative provides a free tax advice service via phone to people who need help from professionals, particularly members of vulnerable groups who do not have the means to pay for such services. In addition, the volunteer tax attorneys pay visits to community centers to provide tax counseling to vulnerable citizens directly, thereby helping protect their tax rights and increasing their benefits
b. Please explain how the initiative has impacted positively a group or groups of the population within the context of your country or region (200 words maximum)
Counseling services were provided on about 2,000 occasions in 2015, when this initiative was first introduced. In 2017, this figure increased to over 4,000. In 2016, the central government expanded this service nationwide
Question 4
The initiative must present an innovative idea, a distinctively new approach, or a unique policy or approach implemented in order to realize the SDGs in the context of a given country or region.
a. Please explain in which way the initiative is innovative in the context of your country or region (200 words maximum)
The Seoul Neighborhood Tax Attorney Service has changed the public perception of the tax system from a system in which the government unilaterally imposes taxes on the people to an interactive administrative service.
Question 4b
b. Please describe if the innovation is original or if it is an adaptation from other contexts (If it is known)? (200 words maximum)
This is the first free tax support service that has been provided nationwide through the cooperation of both the public and private sectors, combining Seoul’s administrative system and the expertise of tax attorneys.
Question 4c
c. What resources (i.e. financial, human , material or other resources, etc) were used to implement the initiative? (200 words maximum)
This service does not require a budget, as the tax attorneys agree to donate their time and skills and provide their services through Seoul’s administrative system.
Question 5
The initiative should be adaptable to other contexts (e.g. other cities, countries or regions). There may already be evidence that it has inspired similar innovations in other public-sector institutions within a given country, region or at the global level.
a. Has the initiative been transferred to other contexts?
Yes
Daegu Metropolitan City benchmarked this service after the initiative was launched in 2015 and currently provides the Neighborhood Tax Attorney Service in Daegu. In addition, the central government (Ministry of the Interior and Safety) expanded the service to all cities and provinces of South Korea. As a result, Neighborhood Tax Attorneys have been assigned to every local government.
Question 6
The initiative should be able to be sustained over a significant period of time.
a. Please describe whether and how the initiative is sustainable (covering the social, economic and environmental aspects) (300 words maximum)
Tax-related issues are something that everyone must deal with at one point or another in their lives. However, vulnerable groups, who are unable to receive professional help due to the costs involved, are disproportionally affected by such issues. Therefore, the Neighborhood Tax Attorney Service, which recruits volunteer tax attorneys to provide free tax counseling services for vulnerable groups free of charge, is considered to be highly sustainable.
b. Please describe whether and how the initiative is sustainable in terms of durability in time (300 words maximum)
The Constitution of the Republic of Korea stipulates, “All citizens shall have the duty to pay taxes under the conditions as prescribed by Act.” Therefore, all citizens of the Republic of Korea musts pay their taxes; otherwise, they are punished according to the law. As Korea joins the ranks of developed nations, it is becoming increasingly more important for people to file their taxes honestly and for the government to encourage them to do so. Although tax-related issues are something that everyone encounters at some point in their lives, vulnerable groups, who are unable to receive professional help for financial reasons, are especially in need of assistance when struggling to deal with such problems. Therefore, the Neighborhood Tax Attorney Service, a tax counseling service offered free of charge, is believed to be sustainable.
Question 7
The initiative should have gone through a formal evaluation, showing some evidence of impact on improving people’s lives.
a. Has the initiative been formally evaluated?
Yes
If yes, please describe how the initiative was evaluated? (200 words maximum)
On May 2017, a citizen satisfaction survey was conducted of 300 people who have used the Neighborhood Tax Attorney Service by an outside organization specializing in such evaluations.
b. Please describe the outcome of the evaluation of the impact of the initiative (200 words maximum)
The survey results showed that most citizens were satisfied with the service, citing reasons such as “kindness of the tax attorneys when providing explanations,” and wanted the service to be expanded through the recruitment of more tax attorneys. Of the respondents, 89 percent indicated that they intended to use the service again. Overall, citizens have expressed a high level of satisfaction with the Neighborhood Tax Attorney Service.
c. Please describe the indicators that were used (200 words maximum)
Seoul’s Neighborhood Tax Attorney Service is offered over the phone and through face-to-face counseling sessions, when necessary. Therefore, the evaluation of the service focuses mainly on the process through which citizens connect with a Neighborhood Tax Attorney, the accountant’s attitude toward citizens, the quality of service provided, etc.
Question 8
The initiative must demonstrate that it has engaged various actors such as from other institutions, civil society, or the private sector, when possible.
a. The 2030 Development Agenda puts emphasis on collaboration, engagement, coordination, partnerships, and inclusion. Please describe what stakeholders were engaged in designing, implementing and evaluating the initiative. Please also highlight their roles and contributions (300 words maximum)
Seoul’s Neighborhood Tax Attorney Service has enabled tax governance, with Seoul Metropolitan Government effectively linking citizens’ demand for tax counseling services and the volunteerism of tax attorneys. Tax attorneys donate their time and skills to provide the service through a cooperative system, created by the Korea Certified Tax Attorneys Bar-Admitted Members Association (which represents tax attorneys) and Seoul Metropolitan Government, that offers free tax counseling services to those who are in need of help. The operation of this initiative was evaluated by an external organization with a view toward improving the service.
Question 9
a. Please describe the key lessons learned, and any view you have on how to further improve the initiative (200 words maximum)
Initiatives based on citizens’ voluntary participation are always more feasible, sustainable, and effective than others. We hope to expand and reinforce this service to protect the tax rights and interests of taxpayers, so that it may become a customized tax counseling service in the future.