非公式的 納稅者權利救濟制度 - 國稅廳 自體 內部檢證制度를 中心으로

• 영문명: Informal Remedy of Taxpayer"s Rights －Focusing on the inside examination in the National Tax Service－
• 발행기관: 중앙대학교 법학연구원
• 저자명: 朴鍾浩(Park Chong-Ho)
• 간행물 정보: 『법학논문집』法學論文集 第31輯 第1號, 743~766쪽, 전체 24쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2007.08.30

영문 초록

  Remedy of taxpayer"s rights is a system to remove illegality and unreasonableness in cases of receiving or expecting unreasonable tax imposition. As formal remedy of rights, there are objection, request for examination, request for adjudgment, and administrative appeal.
  But in case of short of active disposal in the administrative measures such as tax investigation or missing a formal period of request for appeal, there are numbers of wrong incidents in the views of ordinary taxpayers and small enterprisers. Informal remedy procedure is to provide more handy relief.

목차

Ⅰ. 들어가는 말
Ⅱ. 과세기준자문제도
Ⅲ. 과세쟁점자문제도
Ⅳ. 국세종합상담센타의 민원질의 제도
Ⅴ. 고충민원제도
Ⅵ. 맺은 말

키워드

조세불복(tax Protest) 비공식적 납세자권리구제(Informal Remedy of taxpayer" s rights) 납세자권리(taxpayer" s rights) 과세(taxation) 자체검증시스템(inside examination system)