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알기 쉬운 세법령 기초연구(Basic study for simplifying the tax law)

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  • 알기 쉬운 세법령 기초연구(Basic study for simplifying the tax law)
  • 김완석; 김진수
  • 한국조세연구원


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Title 알기 쉬운 세법령 기초연구(Basic study for simplifying the tax law)
Similar Titles
Material Type Reports
Author(Korean)

김완석; 김진수

Publisher

서울:한국조세연구원

Date 2009-12
Pages 285
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

Although a tax law is the most frequently and closely related to the everyday life among any other fields of law, it is said to be too difficult for the taxpayers to construe and understand.
Therefore, it is necessary that the tax law should be rewritten to be systematical and simple so that taxpayers may easily construe and understand it. The easily understandable tax law could not only guarantee legal stability and predictability in taxpayers’ economic activities, but also increase the level of voluntary compliance of taxpayers whereas decrease the compliance cost of the taxpayers and the administration cost of the Internal Revenue Service. An effort to make the tax law easily comprehensible is deemed to be a significant task in the field of a tax law in the foreign countries as well as in Korea. (The rest omitted)