탈세의 현황과 대책

• 영문명: Status of tax evasion and measures against it
• 발행기관: 한국형사정책학회
• 저자명: 이천현(Lee, Cheon-Hyun)
• 간행물 정보: 『형사정책』刑事政策 第22卷 第2號, 47~74쪽, 전체 28쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2010.12.30

영문 초록

Due to the expansion of social welfare policies of modern nations, financial demands of nations is rapidly increasing and the importance of the tax has increased day by day. However, on the tax payment obligor, the tax is a pure economic burden essentially. Because of this, tax payment obligor has a propensity to do not want to pay taxes as possible and such propensity is increasing because of tax burden that has been increased even more. On the other hand, the breach of tax obligation brings about a very large negative impact of the society. That is, tax evasion brings about the deficiencies in the national tax revenue, hinders overall operation of state and economic order of state, make inroads into the peoples’ healthy motivation to work, and make people want to be lucky etc. In the these strained relations, a state has to gain revenue for a operation of state and social welfare with keeping minimizing a resistance against tax and people has to fulfill faithfully tax liability without a resistance against tax. In order to do so, construction and application of reasonable and equitable tax system are needed, and also the punishment against the breach of tax obligation must be fairly and efficiently. In order to investigate and handle tax evader strictly, and to strengthen illegality consciousness of the nation against tax crime from this, there are much limit on the negative supplement to the existing system. Therefore, it must be abolished the noticed disposition system and the exclusive accusation system of the National Tax Service by giving a special judicial police right to the tax administration agent more positively. Through this method, it is possible to strengthen illegality consciousness of the nation against tax crime.

목차

Ⅰ. 서론 : 정부의 재정수입과 조세

Ⅱ. 탈세의 규모/실태

Ⅲ. 탈세와 그 파급효과

Ⅳ. 대책 - 조사/수사체계의 합리화를 중심으로

Ⅴ. 결론

키워드

조세범죄 탈세 지하경제 통고처분 전속고발 tax crime tax evasion the underground economy the noticed disposition system the exclusive accusation system