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국세기본법 개편방안(The reformation plan of Framework Act on National Taxes) : 민사채권과의 조화를 중심으로(Centered on harmony with civil obligatory right)

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  • 국세기본법 개편방안(The reformation plan of Framework Act on National Taxes)
  • 김완석; 한상국; 박훈
  • 한국조세연구원


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Title 국세기본법 개편방안(The reformation plan of Framework Act on National Taxes)
Similar Titles
Sub Title

민사채권과의 조화를 중심으로(Centered on harmony with civil obligatory right)

Material Type Reports
Author(Korean)

김완석; 한상국; 박훈

Publisher

서울:한국조세연구원

Date 2006-12
Pages 246
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Government and Law < Laws and Legislation
Holding 한국조세연구원

Abstract

The tax law is becoming an important standard in not only in the aspect of protecting property rights by the taxpayer in collecting taxes by tax office, but also in reporting and paying taxes by taxpayers on their own. It is necessary to make the tax law which becomes the standard related to taxation by both taxpayer and tax office uniform and easy to understand.
The FRAMEWORK ACT ON NATIONAL TAXES('FANT') having about 86 provisions deal with various issues related to national tax. This thesis presents the reformation plan of FANT as it reexamines the Principle of Preference of National Tax('PPNT'), Secondary Liability for Tax Payment('SLTP'), Joint Liability for Tax Payment('JLTP') on the FANT in the aspect called active exercise of rights by the taxpayer. (The rest omitted)