헌법상 재산권과 조세법의 기본원칙에 관한 연구

• 영문명: A Study on Property Right and the Principles of Tax Law
• 발행기관: 한국헌법학회
• 저자명: 김웅희(KIM OUNG-HEE)
• 간행물 정보: 『헌법학연구』憲法學硏究 第11卷 第1號, 359~393쪽, 전체 35쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2005.03.01

영문 초록

These days, due to the diversification of fiscal income, economic phenomena and objects of taxation, tax laws are getting more professional and technical and accordingly even the law professionals, not to mention the ordinary people, cannot understand them easily. Moreover, the legislation of the right of taxation by the legislative branch is becoming a mere formality and the right of taxation command of the executive branch with lots of professional knowledge has inevitably to be strengthened. Consequently, this brings about more necessity for a mechanism to protect the basic right of the taxpayers from the excessive execution of the right of taxation by the nation and they more and more have no other choice but to depend on the basic principles of taxation such as "principle of no taxation without law" and "equality of tax burden principle". Therefore, the legislation and the interpretation of tax laws must be made by the mechanism that can allow norm-harmonious interpretation based on the principles of no taxation without law and equality of tax burden principle. This is all the more resulted from the fact that tax laws are an area that shows most noticeably the conflict of interests between the components of a community and that tax resistance may be incurred in case the tax laws are contradictory to the general law sentiment of the people because the interest confrontation between parties, the confrontation between people and lawmakers and the intervention of the interest groups are serious. On the other hand, a tax nation can be defined as a form of a nation that creates the base of culture and welfare by levying taxes to people, according to legal procedures, who are the main body of self-rule of a nation of citizen sovereign to achieve the nation's existence and the economic freedom that require fulfillment of need of the fiscal demand for national administration. In a tax nation, a citizen is not an object of the right of taxation, but a subject of tax obligation, and he has the taxpayer's basic right passively, a subjective public right to refuse to pay taxes unless the taxes are levied by legal procedures as stipulated by laws. In other words, the taxpayer's basic right is sublimated from the value norms in the constitutional law so that it can protect the people's property right from the unlawful(arbitrary) right of taxation by setting up supporting principles and limits for the justice of transgression on the nation's right of taxation which is "transgression of property right" in itself.

목차

Ⅰ. 序論

Ⅱ. 租稅制度와 國民의 基本權

Ⅲ. 憲法上 財産權과 租稅法律主義

Ⅳ. 租稅法과 憲法上 適法節次

Ⅴ. 結論

참고문헌

Abstract