It is important not only to prevent tax evasions, to find out the situations of evading taxes and to collect taxes in arrears, but also to reduce the possibility of tax evading and punish the criminals strictly. Without analysis of causes of tax evading and effective punishment of tax criminals, the possibility of repetition of tax evading cannot be reduced.
The tax crime regarding tax evasion is regulated by Tax Evaders Punishment Act(TEPA) in Korea. The TEPA was formulated in 1951 and until now, the main structure has been sustained despite several partial amendments. During more than half a century, while theories of law and social consensus have changed greatly, the TEPA has not reflected these changes enough in the act itself. Therefore, this discrepancy causes various problems in theoretical and practical fields. To be effective in criminal law, the legislation of the code should be generous; on the other hand the execution should be strict. However, the current TEPA causes the opposite situations that law itself is strict but the execution is generous. Besides this act contains some provisions which seem to be unconstitutional because of its vague and overbroad texts. (The rest omitted)
- 조세범처벌법 개정방향에 관한 연구(Reform proposal for Tax Evaders Punishment Act)
- 오영근; 이중교; 김진수
조세범처벌법 개정방향에 관한 연구(Reform proposal for Tax Evaders Punishment Act)
|Subject Country||South Korea(Asia and Pacific)|
|Subject||Economy < Economic Administration
Government and Law < Laws and Legislation