조세행정규칙의 활성화 방안과 통제에 관한 연구

• 영문명: A Study on the Activation and Regulation of Tax Administration Rules -Focused on the external effect and Improvement plan-
• 발행기관: 원광대학교 법학연구소
• 저자명: 김진영(Kim Jin Young) 조명연(Cho Myoung Yeon)
• 간행물 정보: 『원광법학』제29권 제3호, 95~118쪽, 전체 23쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2013.09.30

영문 초록

The administrative legislation is necessary to establish the efficiency of the law enforcement in the present, although the assembly legislation is applied prior to the administrative legislation. This necessity is especially accelerated in the field of the tax law possesses because of the wide scope and the professionalism character. Actually, the tax administration rule has the external effect, in case of the combination with the higher laws or the legislation supplement. As mentioned above cases, the tax administration rules affect a right and an obligation of the taxpayer. However, it is not a restricted role as the established rules and the instructions, rather, it has a function as the legislation which affects the related matters for the aggressive purpose. For example, in the case of the article 45-3 of the inheritance and gift taxation which was legislated for restricting the funneling of business, the range of sales does matter. According to an industry and a commodity, the range of sale is applied differently. If not, it will be an imprudence legislation without respect to the market situation. However, it is applicable to the condition of ununiformed 30% sales, so it is required to be flexible. In this case, through the utilization of the tax administration rule, the particular tax avoidance could be restricted. Also, the activation of the tax administration rule is more perfect by a variety of the regulations and improvement plans as centralizing and systematizing the production tax law, enforcing the expertise and so on. The sophisticated interpretation and application is demanded absolutely because the tax law is more complicated and targeted on economic and social conditions. Hence, the external effect of the tax administration rule is more and more activated inside of regulations in a field of tax at least.

목차

Ⅰ. 서론

Ⅱ. 행정입법의 종류와 효력

Ⅲ. 조세행정규칙의 대외적 효력과 적용

Ⅳ. 조세행정규칙의 통제와 개선방안

Ⅴ. 결론

참고문헌

ABSTRACT

키워드

조세행정규칙 외부적 효력 행정입법 상속세 및 증여세법 제45조의 3 예규 Tax Administration Rule External Effect Administrative legislation The article 45-3 of the inheritance and gift taxation Established Rule