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現行租稅不服制度의 問題點과 改善方案

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상세정보
자료유형	학위논문
개인저자	김인섭. 유일언
서명/저자사항	現行租稅不服制度의 問題點과 改善方案/金仁涉.
발행사항	대전: 충남대학교 대학원, 2000.
형태사항	v,82 p.: 삽도; 26cm.
딸림자료
대등서명	(A) study on the problems of the present taxational appeal system and alternatives for improvement

학위논문주기	학위논문(석사) --충남대학교 대학원:법학과 공법전공,2000
일반주기	지도교수: 柳一彦
서지주기	참고문헌 : p.75-79.
언어	한국어

소장정보

소장정보

분관대출 서가에 책이 없을 때... 도서 Pick-Up서비스 찾아가는대출서비스 인쇄

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No.	등록번호	청구기호	소장처	도서상태	반납예정일	예약	서비스
1	DM131554	법학T 1F1 000-3	법학도서관/5층 학위논문/	대출불가(별치)
2	DM131555	법학T 1F1 000-3 c.2	법학도서관/5층 학위논문/	대출불가(별치)

초록

초록

초록 일부

초록 전체

Taxes are charged to the taxpayers, general public, by legal force without specific compensation on purpose of securing the financial sources for national adminstration. Taxpayers′ rights are guaranted by the Constitution named the 'Principle of no taxtion without law' which means every type and rate of taxes should be determined by laws. The development of economy and enlarged size of national finance ask increasing burden of taxpayers′ and causes continuing taxational disputes between the two parties. Much endeavors for the fair imposition of taxes and to set the improved taxational appeal system have been made, but the present system is still not satisfactory. The present taxation appeal system in Korea is composed of 'Formal objection' and 'Application for re-investigation' and 'Administrative litigation' procedures. 'Formal objection' is raised with the Tax office or District Tax office which is directly superior to Tax office. This step is not mandatory but optional. 'Demend for investigation' is carried out against the National Tax Administrator when taxpayers are not satisfied with the results of the Formal objection or directly raised their appeal without passing through the Formal objection procedures. this is the first step of appeal system because Formal objection procedure is optional. most of the taxpayers′ appeal is not accepted by the government in these two steps. That means these procedure are not doing their essential functions satisfactory to protect or relieve taxpayers′ rights. The Application for re-investigation is the last step raised with the National Tax Tribunal after taxpayers′appeal has not been accepted by the National Tax Administrator. This step also is not sufficient to relieve taxpayers′ appeal nevertheless the National Tax Tribunal is independent with National Tax Administrator. Administrative litigation is carried out to the judicial authorities when taxpayers′are not satisfied with the decision of prior 3-step appeal procedures. The ratio of taxpayers′ winning in the lawsuits is much higher than those of the prior steps. That means the court is fully independent with the administration and take up much more positive attitude to relieve taxpayers′ claim disobedient to taxations. The appeal system operated within the administrative framework is rationalized by the fact that it filters the number of cases to the Administrative litigation, but is still condemned for their self-defensive attitude. In conclusion, the present taxational appeal system is not sufficient to protect and relieve taxpayers′ right and interest. Solving the systematic and operational problems that present system has and finding better methods to improve the taxational appeal system is desired so much.

第 1 章序  論    1
第 1 節硏究의 目的    1
第 2 節硏究의 範圍와 方法    3
  1. 硏究의 範圍    3
  2. 硏究의 方法    4

第 2 章租稅不服制度一般    5
第 1 節租稅不服制度의 意義    5
第 2 節租稅不服制度의 特性 및 機能    6
  1. 特性    6
  2. 機能    8
   1) 自律的行政統制    8
   2) 司法機能의 補完...