The main purpose of this thesis is to study the rational direction of tax reform with the survey of the historical changes of Korean tax system.
Historicarlly, it is sixty years since modern tax system was introduce to korea.
After that, there was...
The main purpose of this thesis is to study the rational direction of tax reform with the survey of the historical changes of Korean tax system.
Historicarlly, it is sixty years since modern tax system was introduce to korea.
After that, there was nationally difficult period which incluede many events such as the Occupation of Korean by Japan, the Korean War etc.
And, from 1960's, tax system has been systematically reformed.
At present Kroea has come to have such a firm tax system that about 97% out of the National revenue is collected from taxes.
But present tax system has these following problems:Its national taxes and consumption taxes-oriented structure, its complicated route in collecting taxes, and various tax privileges. As a result, the lack of financial sources, unfair tax collection and tax evasion.
Accordingly this thesis is intended for frfernce paper in making tax system more rational with the survey of the changing process of past tax system.