Earticle

초록

영어

We can observe Tax Principal of United States in this paper. To be concrete, as U.S.A is a federalisyic country its tax principal very complicatee. Therefore people who use imformation have many difficulites in using it. In these aspects, the purpose of this paper is to see that how American Individual Tax Law. This paper has a meaning in point of analysing systematicallt U.S Tax law cases which are very complicated and individualized.

목차

I. 序論
 II. 美園租鏡制度의 法源과 立法過程
  1. 미국의 정부 구조
  2. 연방세법의 법원 및 입법과정
 III. 美國의 地方稅法에 관한 背景
 IV. 美國 租稅의 主要稅目에 관한 專例分析
  1. 연방세와 주세 및 지방세
  2. 소득세
  3. 법인세
  4. 상속ㆍ증여세
  5. 재산세
  6. 소비세
 V. 結論
 參考文獻
 Abstract

저자

• 김철영 [ Cheol Young Kim | 창원대학교 세무학과 교수 ]
• 조재형 [ Jae Hyeung Cho | 창원대학교 세무학과 강사 ]

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