抄録
The aim of this note is to show the implications of tax law complexity concerning the parties who face a tax dispute. While the tax auditor tries to prevent tax evasion and to ensure that taxpayers pay the right amount of tax, there are times when the auditor and the taxpayer do not agree on what legal amount of tax is. As the result of analyzing this situation in which a taxpayer and an auditor interact strategically, the divergence between the amount of tax increases through the complex of the law and, with the complexity, the parties can agree on what amount of a revised return is.
