정책적 조세입법 검토와 조세입법전문화 방안 연구

Abstract

The government and national assembly enact the legislation on a variety field for the national interests and right of individuals. However, these days, there is a doubt connected with the tax. In fact, it is possible to review the tax legislation through the diverse perspectives, because of the special and vast character. In particular, it is the policy tax legislation enacted carefully. In the past, there were many tax legislations to regulate the rapid fluctuation of price on the real estate market, for instance, the director general for land policy, property tax and so on. These days, the business regulations are legislated for the economic democratization. However, past policy tax legislations were struck down by the Constitutional Court and it is the possibility that the recent legislation will be declared unconstitutional. So specialization of tax legislation is arranged. The first of all, both the government and national assembly's rights of policy tax legislation have to be respected. Scattered legislation organizations are united and assist government for the specialization of the government tax legislation. The second, it is possible to provide more personnel to the institute of party for the specialization of the national assembly tax legislation. The revised political party law should be taken into consideration. Finally, it has need to collect public opinion through a public hearing from the step of the government investigation and exchange of views between the government and the ruling party.