Institutionalizing the Taxpayer Advocate system is a necessary step toward democratizing and enhancing the functioning of tax administration in serving the interests of the general public. By dealing with taxpayer complaints or grievances promptly and efficiently without imposing undue procedural costs, it proactively prevents accumulation of public complaints or grievances in the areas where authoritative enforcement of the tax administration conflicts with the rights of taxpayers. Accordingly, the Taxpayer Advocate system needs to be operated vigorously and in a manner faithful to its principles. 

Growth of an expanded bureaucracy in the modern welfare state led to bloated government organizations and thereby rendered the conventional appeal or court procedures insufficient in dealing with taxpayer complaints they cause. Substantial procedural costs make it difficult especially for the working class to get relief through court procedures when their rights are infringed upon by tax administration. Since tax administration is a major cause of taxpayer grievances, it is recommended that, upon legislating our Taxpayer Advocate system, its contents be more thoroughly expanded. 

A comparative evaluation of the American Taxpayer Advocate system and the British system of Adjudicator reveals that the American system is relatively more reasonable, and guarantees independence of its function. Thus, the American system should serve as a primary example in an effort to legislate our own Taxpayer Advocate system, to guarantee independence and to expand the contents thereof. 

Plans for legislating, enhancing independence, and expansion of the contents of the Taxpayer Advocate system are as follows. 

ㅇ The current status of Taxpayer Advocate implemented by the order of National Tax Service in 2000 should be elevated by officially legislating it into law. 

ㅇ National Taxpayer Advocate needs to be installed. It is appointed by Minister of Finance and Economy, upon conferring with Commissioner of NTS, and is delegated the rights and privileges similar to those of Tax Administration Deputy Official. All Taxpayer Advocates are appointed by National Taxpayer Advocate with consultations from Commissioner of NTS.

ㅇ Independence of Taxpayer Advocate is insured by following the directives of the National Taxpayer Advocate. 

ㅇ National Taxpayer Advocate should be allowed to make public recommendations of remedies for maladministration. Publicly announcing those remedies that the involved executing department refuses to accept would serve as a useful tool to guarantee the effectiveness of recommendations of remedies. The National Taxpayer Advocate should submit annual reports on its activities to the National Assembly and the general public. These reports should contain trends of taxpayer grievances or complaints occurrences, the results of examinations of those occurrences, implemented remedies, and a summary of expressed opinions.