국세기본법과 지방세기본법의 통합과 체제 개편에 관한 연구

• 영문명: A Study on the Integration of Framework National Tax Basic Act and Local Tax Basic Act
• 발행기관: 강원대학교 경영경제연구소
• 저자명: 김우영(Woo-Young Kim) 김금영(Keum-Young Kim)
• 간행물 정보: 『아태비즈니스연구』제9권 제2호, 75~103쪽, 전체 29쪽
• 주제분류: 인문학 > 문학
• 파일형태: PDF
• 발행일자: 2018.06.30

영문 초록

The tax system in Korea is the so-called one-item-one-tax law which has separate tax law for each taxation according to tax law. The common and procedural aspects of these tax laws are the same or similar, but they are separately prescribed by the National Tax Basic Act and the Local Tax Act. These legal systems complicate the tax law and increase the cost of tax cooperation, resulting in tax inefficiency. In this study, the National Tax Act and the laws of the Local Tax Act are integrated and presented. It is proposed that the common provisions should be integrated into a single law and the unique matters should be defined in each of the National Tax Basic Act and Local Tax Basic Act, by comparing and analyzing the provisions of the National Tax Basic Act and the Local Tax Basic Act. The integration of the common elements of the National Tax Basic Act and the Local Tax Act is expected to improve tax efficiency by reducing tax complexity and tax cooperation costs. In addition, the National Tax Act and the Local Tax Act are expected to maintain the characteristics of the National Tax Basic Act and the Local Tax Act when they are specified in the National Tax Basic Act and the Local Tax Basic Act. This study is expected to be a research that can reduce tax inefficiency and help convenience of taxpayer and tax administration.

목차

Ⅰ. 서론

Ⅱ. 우리나라 세법체계와 조세법 체계의 개편 노력 고찰

Ⅲ. 국세기본법과 지방세기본법의 조세체계 분석과 구축

Ⅳ. 국세기본법과 지방세기본법의 통합과 체계 개편방향

Ⅳ. 연구결론 및 한계점

키워드

Framework Act On National Taxes Framework Act On Local Taxes Tax System Tax Legalism Tax Efficiency