推計課稅의 特質과 立法的 發展方向

• 영문명: Distinctive Features and Legislative Method of Estimated Taxation
• 발행기관: 중앙대학교 법학연구원
• 저자명: 愼萬重(Shin Man Joong)
• 간행물 정보: 『법학논문집』法學論文集 第31輯 第1號, 721~741쪽, 전체 21쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2007.08.30

영문 초록

  Estimated taxation is a concept that is comparatively different from real amount taxation where taxation is calculated by basing on the actual investigation. The fundamental difference between real amount taxation and estimated taxation under the present tax system is that the real amount taxation like the commonly practiced theory, bases actual evidences such as account books and bills for calculating tax, while the estimated taxation bases indirect evidences or facts for calculating tax. Furthermore, the estimated taxation has distinguishing features differentiated from the real amount taxation.
  That is, in the case of the real amount taxation, every individual income statement is clear, while in the case of the estimated taxation, individual income statement is unclear and requirement for taxation may be unclear. In addition, the premises for estimated taxation is requirement for taking estimations and it requires generalized rationality and specific validation on individual tax payer for deriving a taxation method.
  The study seeks to correct reality of estimation being treated as the same type of taxation, as the real amount taxation, due to undetermined and unprepared regulations and procedures on estimated taxation, despite of such differences are being recognized by taxpayers as clearly distinguished tax method. Therefore, the study seeks to suggest legislative methods and investigate legislative solutions on the estimated taxation by amending related articles of laws that could specifically complement the deficient requirements of estimated taxation.

목차

Ⅰ. 시작하는 말
Ⅱ. 추계과세의 본질과 주요사실
Ⅲ. 추계과세의 전제요건(필요사유)
Ⅳ. 추계과세의 합리성
Ⅴ. 추계과세제도의 입법적 발전 방향
Ⅵ. 맺는 말

키워드

추계과세(estimated taxation) 실액과세(real amount taxation) 추계의 필요요건(prerequisite for estimation) 추계의 합리성(rationality of estimation) 과세방식(taxation method) 실액반증(rebuttal by real amount) 일응의 입증(prima facie proof)