Earticle

초록

영어

Practically everybody must pay taxes. Taxation limits the availability of personal funds that otherwise could be spent in order to pursue individual goals. Taxation constitutes the most frequent encroachment by the state on individual rights. German constitutional law provides that any encroachment by the state in the private sphere constitutes an infringement of basic rights. Taxation must be treated as a violation of basic rights that requires constitutional justification. In past decades, decisions by the German Federal Constitutional Court concerning tax law became a major source for new jurisprudential approaches to the general doctrine of basic rights in Germany. There are many constitutional provisions in Germany relating to taxation, the constitutional justification of taxation, principles of taxation and limitations on taxation. This paper explores and understands the importance of taxation.

목차

Abstracts
 I. Introduction
 II. Justifications for Taxation in the Basic Law(Grundgesetz)
 III. Principles of Taxation in the Basic Law
  1. Fiscal law
  2. Constitutional Principles Regarding Taxation
 IV. Limitations on Taxation in the Basic Law
  1. Implications of Article 1(1) GG for taxation
  2. Implications of Article 2(1) GG for taxation
  3. Implications of Article 4(1) GG for taxation
  4. Implications of Article 6(1) GG for taxation
  5. Implication of Article 12(1) GG for taxation
  6. Implications of Article 14(1) GG for taxation
 V. Conclusion
 [References]

키워드

저자

• Sun Ki, Hong [ Research Fellow(Dr. jur.), Research Institute of German Politics and Economy ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  DONGGUK LAW REVIEW

• 간기

  반년간

• pISSN

  2287-9676

• 수록기간

  2012~2025

• 십진분류

  KDC 360 DDC 340