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법적 안정성 제고를 위한 세법해석제도 개선방안(A reform proposal for the interpretation system of tax law for legal stability)

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  • 법적 안정성 제고를 위한 세법해석제도 개선방안(A reform proposal for the interpretation system of tax law for legal stability)
  • 오윤; 김진수
  • 한국조세연구원


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Title 법적 안정성 제고를 위한 세법해석제도 개선방안(A reform proposal for the interpretation system of tax law for legal stability)
Similar Titles
Material Type Reports
Author(Korean)

오윤; 김진수

Publisher

서울:한국조세연구원

Date 2008-12
Pages 180
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Government and Law < Laws and Legislation
Holding 한국조세연구원
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Abstract

As the economic circumstances become complicated, the tax law cannot avoid being complicated to maintain the equity at the sacrifice of simplicity. However, the complicated tax law increases social cost by tax collection or compliance cost compared to the simple tax law, and impedes the economy to be restored because it is difficult to predict the effect of taxation. Because it is more difficult to legislate the tax law simple, it becomes more important to interpret the tax laws easily. Therefore, the government should organize the tax law to better understand for the legal stability, and prepare solutions of the legal stability to the taxpayers in applying the current tax laws.
This study shall suggest two ways for improving the legal stability for the tax payers in applying the tax laws; the substantial aspect and the procedural aspect. (The rest omitted)