@article{ART000987405},
author={許康茂},
title={The Principle of a Constitutional State in The Tax Law and The Limitation of The Right of Taxation},
journal={Public Land Law Review},
issn={1226-251X},
year={2004},
volume={22},
pages={335-362}
TY - JOUR
AU - 許康茂
TI - The Principle of a Constitutional State in The Tax Law and The Limitation of The Right of Taxation
JO - Public Land Law Review
PY - 2004
VL - 22
IS - null
PB - Korean Public Land Law Association
SP - 335
EP - 362
SN - 1226-251X
AB - Taxation is to begin to have important meaning particularly as the main source of national financial revenues since the state of despotic monarch was ruined and modern civil society was formed.After that, up to the period of contemporary administrative nation, tax is recognized as the conflictive question of interests with the people, financial demand grown immensely.For these reasons, most of the nations accept the principle of a constitutional state which consists of ‘no tax without representation’ and ‘the principle of equality of taxation’ as basic idea of the tax law.Therefore, this treatise is to progress to study on how the principle of a constitutional state which is as a basic idea in constitutional law is realized in the tax law, in view of answering the voice of civil society requiring the justice of taxation lately according to the order as follows. First of all, in the 1st chapter, I raised a question and in the 2nd chapter, I inquired into the contents of the principle of a constitutional state in the tax law that focused on ‘no tax without representation’ and ‘the principle of equality of taxation’.Also in the 3rd chapter, I considered the limitation of the right of taxation and in the 4th chapter, I progressed to describe the conclusion as the completion of this study. (주제어) 조세법률주의, 조세평등주의, 응능과세원칙, 과세권, 조세정의
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許康茂. (2004). The Principle of a Constitutional State in The Tax Law and The Limitation of The Right of Taxation. Public Land Law Review, 22, 335-362.
許康茂. 2004, "The Principle of a Constitutional State in The Tax Law and The Limitation of The Right of Taxation", Public Land Law Review, vol.22, pp.335-362.
許康茂 "The Principle of a Constitutional State in The Tax Law and The Limitation of The Right of Taxation" Public Land Law Review 22 pp.335-362 (2004) : 335.
許康茂. The Principle of a Constitutional State in The Tax Law and The Limitation of The Right of Taxation. 2004; 22 335-362.
許康茂. "The Principle of a Constitutional State in The Tax Law and The Limitation of The Right of Taxation" Public Land Law Review 22(2004) : 335-362.
許康茂. The Principle of a Constitutional State in The Tax Law and The Limitation of The Right of Taxation. Public Land Law Review, 22, 335-362.
許康茂. The Principle of a Constitutional State in The Tax Law and The Limitation of The Right of Taxation. Public Land Law Review. 2004; 22 335-362.
許康茂. The Principle of a Constitutional State in The Tax Law and The Limitation of The Right of Taxation. 2004; 22 335-362.
許康茂. "The Principle of a Constitutional State in The Tax Law and The Limitation of The Right of Taxation" Public Land Law Review 22(2004) : 335-362.
