Research on Legal Principles of Taxation as Indicated in the Constitution
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Recently, taxation has been becoming a big issue in our society. Endless tax evasion and tax aversion by the taxpayers, and often and significantly changing tax law enough to cause confusion; on top of such national tax environment, the high tides of the internationalization of the taxation field are pressing in to make matters worse. More so in these times, the principles of tax law should be abided by from execution to action, to create a healthy taxation culture. The principles of tax law is the standard which can be a guidance to change, construct and adapt the tax law. We had experienced the small or big change of tax law, continuous tax-payers' evasion and avoidance, unlawfulness of tax public servants, resistabce in taxpaying, and so on. In this circumstance, we should create the sound foundation of tax culture by thoroughly keeping the principle of tax law in its legislation through conduct. In those respects, we went to consider the principles of tax law.
Abstract
Recently, taxation has been becoming a big issue in our society. Endless tax evasion and tax aversion by the taxpayers, and often and significantly changing tax law enough to cause confusion; on top of such national tax environment, the high tides of the internationalization of the taxation field are pressing in to make matters worse. More so in these times, the principles of tax law should be abided by from execution to action, to create a healthy taxation culture. The principles of tax law is the standard which can be a guidance to change, construct and adapt the tax law. We had experienced the small or big change of tax law, continuous tax-payers' evasion and avoidance, unlawfulness of tax public servants, resistabce in taxpaying, and so on. In this circumstance, we should create the sound foundation of tax culture by thoroughly keeping the principle of tax law in its legislation through conduct. In those respects, we went to consider the principles of tax law.
참고문헌 (24)
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