附加價値稅法력의 變遷史에 관한 硏究

• 영문명: A study on the changes process of value added tax law
• 발행기관: 한국경영사학회
• 저자명: Dong Seob Song(宋東燮)
• 간행물 정보: 『경영사연구(경영사학)』제15집 제2호(통권23호), 177~200쪽, 전체 24쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2000.06.30

영문 초록

This study examines the literature review the meaning, types, and initiation process of the Value-Added Tax(VAT) law and improvement of the VAT systems in korea. In the last twenty-two years, since the Valued- Added Tax law became effective in korea, yet VAT system is not entirely settled. VAT system has problems of unfair tax burdens - zero tax rate, tax exemption, and structure of tax rate - in the practice. Accordingly this study has looked for solutions to these problems, and arrived at a few conclusions. Result of this study can be summarized as follows; First, it have the consistence insufficiency of zero tax rate. In order to solve, it have to reduce the range of taxation. Second, it have the wide range of tax exemption. In order to solve, it have to reduce the difference of tax burden. Third, it have the structure of tax rate that don’t reflect the condition fluctuation, In order to solve, it have to adjust the tax rate that reflect the condition fluctuation. Finally, it have the stand firm to operate the VAT system. In order to solve, it have to operate flexibly the VAT system. These results are expected to provide the theoretical use to enhance the Valued-Added Tax law system in korea.

목차

Ⅰ. 序論

Ⅱ. 理論的 背景

Ⅲ. 附加價値稅 세수현황

Ⅳ. 附加價値法令의 變遷過程

Ⅴ. 附加價値稅法令의 問題點 및 改選方案

Ⅵ. 結論

참고문헌

Abstract