The current tax law is said to be excessively complicated while being hard to understand. There is a need for the tax law to be simple for taxpayers as well as the Internal Revenue Service. A tax law that is easy to understand guarantees legal stability and predictability in taxpayers' economic activities. Since taxes have a close relationship to people's every economic activity, no decision can be made regarding economic activities without the consideration of the tax effect. Moreover, a comprehensible tax law increases the level of voluntary compliance while clearly decreasing the compliance cost of the taxpayers and the administration cost of the Internal Revenue Service. Therefore, the significance of the tax law rewrite project is indisputable. The reasons for the difficulty of the tax law may be found in the fact that substantial contents of the tax law are complicated and incomprehensible or in problems related to the form or system of the tax law. This study aimed at presenting a practical scheme for simplifying the complex and difficult tax law of today. Specifically this study analyzed problems such as the complexity of the legal system, the repetition of the provisions, lack of uniformity of the legal provisions and consistency of legal structure, disorder of tax law establishment, the ambiguity and abstruseness of the legal provisions and the expressions therein, and presented improvement schemes as solutions to the problems.
Nevertheless, the improvement of the form and the system itself has a limitation for improvement into an easier tax law system. Hence, there should be an effort to simplify the complexity of substantial contents of the tax law within the limit of not causing too much damage to the equality of taxation and the purpose of national policies to be accomplished through the tax law. Moreover, a scheme to unify excessively numerous taxes as well as to absorb taxes for special purpose into general taxes shall be examined together. (The rest omitted)
- 조세법체계의 개편에 관한 연구(Proposals for simplifying the tax law)
조세법체계의 개편에 관한 연구(Proposals for simplifying the tax law)
|Subject Country||South Korea(Asia and Pacific)|
|Subject||Economy < Economic Administration|