Research on Legal Principles of Taxation as Indicated in the Constitution = 헌법에 명시된 조세법리 연구

다국어 초록 (Multilingual Abstract)

Recently, taxation has been becoming a big issue in our society. Endless tax evasion and tax aversion by the taxpayers, and often and
significantly changing tax law enough to cause confusion; on top of such national tax environment, the high tides of the internationalization of the taxation field are pressing in to make matters worse.
More so in these times, the principles of tax law should be abided by from execution to action, to create a healthy taxation culture.
The principles of tax law is the standard which can be a guidance to change, construct and adapt the tax law. We had experienced the
small or big change of tax law, continuous tax-payers' evasion and avoidance, unlawfulness of tax public servants, resistabce in taxpaying, and so on.
In this circumstance, we should create the sound foundation of tax culture by thoroughly keeping the principle of tax law in its legislation through conduct. In those respects, we went to consider the principles of tax law.

목차 (Table of Contents)

• Abstract
• 국문초록
• Ⅰ. Introduction
• Ⅱ. Principle and Function of No Taxation Without Representation
• Ⅲ. Details of the Principle of No Taxation Without Representation
• Ⅳ. Limits and Exceptions of the Principle of No Taxation Without Representation
• Ⅴ. Conclusion
• References

참고문헌 (Reference)

1 Haller, Axel, "The Tax Law in Germany" 2001

2 Song, S.H., "The Law of Civil Procedure , Pakyoungsa" Publishing co. 2011

3 Harlow, R. V., "The History of Legislative Method in the Period 1825" CCH 1927

4 Patricia T. Morgan, "Tax Procedure and Tax Fraud" West Publishing Co. 1990

5 Simmon, Sidney, L., "Tax Law in the Courts, In The Law" Gutgers-State University 1965

6 White, Patricia D., "Tax Law" Dartmouth 1995

7 Kohlmann, Gunter, "Steuerstrafrecht, Otto Schmidt"

8 Kottke Klaus, "Steuersparung, Steuerhnterziehung" Haufe 1991

9 Yoon, D. B., "Principles of Tax Law" Hyungseul Publishing co. 2011

10 Robert E., "Meldman and Richaed A, Petrie, Federal Taxation, In Practice and Procedure" CCH 1992

11 Pagan, Jill C., "Measurement of Commercial Profit for Taxes Purposes" 1993

12 "Listing of National Tax Statics"

13 Kim, C. S., "Introduction to Constitutional Law" Pakyoungsa Publishing co. 2011

14 Michael I. Saltman, "IRS Practice and Procedure" Gorham ＆ Lamont 1981

15 Perotti, R., "Growth, Income Distribution, and Democracy; What the Date Say" 1996

16 Wilhelm Ebel, "Geschichte der Gesetzgebung in Deutschlnd" Verlag Otto Schwartz ＆ Co. 1958

17 Shoup. Carl, S., "Federal Esate and Gift Taxes" The brooking Institution 1996

18 ABA, "Council and Committee Recommendation"

19 Yoon, D. B., "Commercial Law" Hyungseul Publishing co. 2010

20 F. Trops, "Begriff und Wert eines Verwaltungsstrafrechts" Verlag Otto Schwartz ＆ Co. 1926

21 Sandford, C.T., "An Accession Tax" 1973

22 Dowell, Stephen, "A History of Taxation and Taxes in England" Frank Cass ＆ Co. Ltd 1965

23 "2011 Tax Law Exposition"

24 Samil Accounting Incorporate, "2011 Law Books of Taxation"