Earticle

초록

영어

A Study on the Activation and Regulation of Tax Administration Rules - Focused on the external effect and Improvement plan- Kim, Jin-Young · Cho, Myoung-Yeon The administrative legislation is necessary to establish the efficiency of the law enforcement in the present, although the assembly legislation is applied prior to the administrative legislation. This necessity is especially accelerated in the field of the tax law possesses because of the wide scope and the professionalism character. Actually, the tax administration rule has the external effect, in case of the combination with the higher laws or the legislation supplement. As mentioned above cases, the tax administration rules affect a right and an obligation of the taxpayer. However, it is not a restricted role as the established rules and the instructions, rather, it has a function as the legislation which affects the related matters for the aggressive purpose. For example, in the case of the article 45-3 of the inheritance and gift taxation which was legislated for restricting the funneling of business, the range of sales does matter. According to an industry and a commodity, the range of sale is applied differently. If not, it will be an imprudence legislation without respect to the market situation. However, it is applicable to the condition of ununiformed 30% sales, so it is required to be flexible. In this case, through the utilization of the tax administration rule, the particular tax avoidance could be restricted. Also, the activation of the tax administration rule is more perfect by a variety of the regulations and improvement plans as centralizing and systematizing the production tax law, enforcing the expertise and so on. The sophisticated interpretation and application is demanded absolutely because the tax law is more complicated and targeted on economic and social conditions. Hence, the external effect of the tax administration rule is more and more activated inside of regulations in a field of tax at least.

목차

Ⅰ. 서론
 Ⅱ. 행정입법의 종류와 효력
 Ⅲ. 조세행정규칙의 대외적 효력과 적용
 Ⅳ. 조세행정규칙의 통제와 개선방안
 Ⅴ. 결론
 참고문헌
 ABSTRACT

키워드

저자

• 김진영 [ Kim, Jin-Young | 성균관대학교 법학연구소 연구원, 법학박사. ] 주저자.
• 조명연 [ Cho, Myoung-Yeon | 건양대학교 세무학과 교수, 법학박사. ] 교신저자

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  원광법학 [Journal of Law research]

• 간기

  계간

• pISSN

  1598-429X

• eISSN

  2508-4526

• 수록기간

  1962~2025

• 등재여부

  KCI 등재

• 십진분류

  KDC 360 DDC 340