조세국가의 형성과 규범적 의미에 관한 연구

다국어 초록 (Multilingual Abstract)

These days, due to the diversification of fiscal income, economic phenomena and objects of taxation, tax laws are getting more professional and technical and accordingly even the law professionals, not to mention the ordinary people, cannot understand them easily. Moreover, the legislation of the right of taxation by the legislative branch is becoming a mere formality and the right of taxation command of the executive branch with lots of professional knowledge has inevitably to be strengthened. In a tax nation, a citizen is not an object of the right of taxation, but a subject of tax obligation, and he has the taxpayer's basic right passively, a subjective public right to refuse to pay taxes unless the taxes are levied by legal procedures as stipulated by laws. In other words, the taxpayer's basic right is sublimated from the value norms in the constitutional law so that it can protect the people's property right from the unlawful(arbitrary) right of taxation by setting up supporting principles and limits for the justice of transgression on the nation's right of taxation which is “transgression of property right” in itself. Therefore, the legislation and the interpretation of tax laws must be made by the mechanism that can allow norm-harmonious interpretation based on the principles of no taxation without law and equality of tax burden principle.
This is all the more resulted from the fact that tax laws are an area that shows most noticeably the conflict of interests between the components of a community and that tax resistance may be incurred in case the tax laws are contradictory to the general law sentiment of the people because the interest confrontation between parties, the confrontation between people and lawmakers and the intervention of the interest groups are serious. On the other hand, a tax nation can be defined as a form of a nation that creates the base of culture and welfare by levying taxes to people, according to legal procedures, who are the main body of self-rule of a nation of citizen sovereign to achieve the nation's existence and the economic freedom that require fulfillment of need of the fiscal demand for national administration.

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