초국가적 조세회피범죄에 대한 형사정책

Abstract

According to identification of economical region, economical activities of multinational companies have been increased rapidly. As the regulation of tax law tends to be achieved by individual country, compared with domestic companies and general taxpayer who are under the strong control of domestic tax regulation, multinational companies which are beyond the boundaries of countries through subsidiary companies are likely to avoid the tax regulation. The avoiding of tax is the behavior which does not explicitly violates law, but has the purpose to avoid the tax regulation with legally external form. Such as behaviors of avoiding the tax have the illegality in that they disturb tax fairness and distort object-economy of individual country. However, if behaviors such as avoiding tax are subject to criminal liability evenly similar with tax evasion, it would be contrary to responsibility principle and proportional principle. Therefore, case by case, we could categorized into three types; the behavior which pursues benefit not merely avoiding tax or contains fraud and unfair methods, the behavior which has prime purpose of avoiding tax repeatedly in the long term, and the behavior which has collateral effect of avoiding tax at a time. Then the first behavior would be treated by criminal penalty, the second by punitive damage, and the third by tax investigation. And it is necessary to restructure not only domestic law but also prepare treaty or unified regulation. Also we should focus on the effectiveness of transnational regulation enforcement.