세법상 의제과세의 현실 적합성 여부

• 발행기관: 한국전산회계학회
• 저자명: 윤덕병
• 간행물 정보: 『한국전산회계학회 학술대회 논문집』2008년 추계학술대회 발표집, 37~49쪽, 전체 13쪽
• 주제분류: 경제경영 > 회계학
• 파일형태: PDF
• 발행일자: 2008.12.30

영문 초록

The tax supplies costs and expenses necessary to existence and activity of government or public organizations, which cannot be denial to anybody especially in terms of the indispensability of priority right to tax delinquency. However since this institution may cause crucial influence on other's interest against tax delinquents, concern about living and business of taxpayers and protection of the third party's inerests must be considered. Therefore the thesis has a purpose of looking into the national tax priority right regulations of the current basic laws on national tax and showing the improvement ways on various problems.

목차

1. 서론

2. 증여의제의 선진제국 실태

3. 현행 증여의제의 개선방향

4. 결론

참고문헌

키워드

의제간주 세법 증여세