<Content>
Chapter 1 Introduction 27
Section 1 Rationale and Purpose 27
Section 2 Scope and Methods 29
Section 3 Expected Effect and Applications31
Chapter 2 Current Status Analysis and Evaluation of On-site Inspection 35
Section 1 Outline 35
Section 2 Current Status 49
Section 3 Problems 58
Section 4 Evaluation 69
Chapter 3 Cases in Selected Countries and Their Implications 87
Section 1 Legal Review of Administrative Inspection 87
Section 2 Comparison between Tax Inspection and On-site Inspection 89
Section 3 On-site Inspection in Selected Countries 93
Section 4 Implications 112
Chapter 4 Analysis of On-site Inspection Process and Ways to Improve It 117
Section 1 Ways to Improve the Quality of On-site Inspection 117
Section 2 Ways to Improve the Efficiency of On-site Inspection 131
Section 3 Ways to Strengthen Connectivity between Review & Assessment and On-site Inspection 138
Section 4 Ways to Improve the Efficiency of Follow up Measures on On-site Inspection 140
Section 5 Ways to Raise Effectiveness of On-site Inspection through Sanctions 145
Section 6 Estimation of the Number of Institutions Subject to On-site Inspection 157
Section 7 Preventive Effect of On-site Inspection 161
Section 8 Legal Review and Alternatives of the Delegation of Authority for On-site Inspection 162
Chapter 5 Conclusion 173
References 179
Appendices 183