Earticle

초록

영어

Protection of the property rights and the duty of tax payment of citizen have a close but conflicting relationship like both sides of a coin. The duty of tax payment inevitably intrudes upon personal property rights. Therefore we should have to pay attention to this relationship and make sure that the protection follows democratic and rational process.
Considering the fairness of tax burden and the importance of democratic process of taxation, Korean system of Taxpayers' Right Protection has some room for improvement as follows.
First, the taxpayers’ right have to be protected more effectively by revising current tax laws. They need to be amended to improve fairness and effectiveness.
Second, many different types of taxpayers' right protection systems should be simplified and unified if possible. Also the independence of the system should be assured.
Third, we need to enact a new law that specifically regulate the administrative process of taxation such as tax audit.
Fourth, the Taxpayer's right charter should become more meaningful and effective. Also we need some practical provisionsthat make it be honored by tax authority.
Fifth, the current Tax Relief System is very complex because several different authorities are in charge of tax appeals and there are also several stages of appealing process. Those systems need to be streamlined.

목차

一、序论
 二、现行税法上纳税人权益保护制度的概观
  1. 纳税人权利宪章
  2. 租税救济制度
  3．其他纳税人权益保护装置
 三、现行税法上纳税人权益保护制度的问题与改善方案
  1. 纳税人权利保护相关法律中存在的问题
  2. 纳税人权利宪章中存在的问题
  3. 税收救济制度中存在的问题
 四、结论
 ≪参考文献≫
 Abstract

키워드

납세자권리 납세의무 납세자권리헌장 조세구제제도 Taxpayers’ Rights Duty of Taxpayers Taxpayer’s Right Charter Tax Relief System 纳税人权利 纳税人义务 纳税人权利宪章 税收救济制度

저자

• 韩相国 [ 한상국 | 全北大学校法学专门大学院教授 ]

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