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소득세법 편제의 개편방안(Rewriting Korea's income tax law)

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  • 소득세법 편제의 개편방안(Rewriting Korea's income tax law)
  • 김완석; 이준규; 이성식
  • 한국조세연구원


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Title 소득세법 편제의 개편방안(Rewriting Korea's income tax law)
Similar Titles
Material Type Reports
Author(Korean)

김완석; 이준규; 이성식

Publisher

서울:한국조세연구원

Date 2010-11
Pages 600
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Government and Law < Laws and Legislation
Holding 한국조세연구원

Abstract

Considering the Income Tax Law is the most frequently and closely related to the citizens' usual life among any other fields of law, an ordinary citizen should be able to easily understand and comply with the Income Tax Law in performing various economic activities, such as doing a business, being employed, lending and borrowing, disposing an asset.
However it is said to be too difficult and complicated even for the tax professionals to construe and understand. This difficulty and complexity hinder legal stability and foreseeability, lower the level of tax compliance, and incur higher administration costs.
A method of solving the difficulty and complexity of the income tax law could be a tax reform, such as a flat tax discussed in the United States of America. However this kind of tax reform is subject to the various criticism such as tax equity. Thus it is practical and effective to focus tax law rewrite with the substance of tax law untouched for the simplification of the income tax law, as in England and Australia. (The rest omitted)