Recently, awareness of tax payers’ rights is enhanced as many people have become more and more interested in taxation. Tax payers show greatest interests in that whether taxation levying on them is proper level. If taxation has legal problems or tax authorities made mistakes, tax payers positively argue their rights through tax litigation.

This paper analyzes claims for tax refunds and focuses on suggesting legislative alternatives which will protect tax payers’ rights. A claim for tax refunds is tax payer’s right to demand tax return when it is necessary. For example, when a payer pays too much or refunds goods, the tax payer can ask his/her rights to tax authorities or local governments on equal terms.

This research suggests several alternatives as follow. First, it claims to establish a tax court for improving tax refunds system. Second, tax system reform is necessary to overcome problems of being puzzling or complicated of current tax law. Third, more positive efforts of tax authorities and local governments should be made to improve tax refunds. Lastly, other tax laws related to tax refunds are also needed to be amended.