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A Study on Tax Administration and “Due Process of Law”

  • Public Land Law Review
  • Abbr : KPLLR
  • 2005, 26(), pp.211-229
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

김민훈 1

1부산대학교

Accredited

ABSTRACT

Until now tax is regarded as undeniable national obligation in Continental Law System Nations such as Germany and France. These Continental Law System nations adopt the Tax Administration Assessment System rather than the Self Assessment System. Korea also adopt the Tax Administration Assessment System as tax charge system so far. This system does not matter in terms of the rule of law because it determines the objective amount of tax according to the tax substantive law. But it is unsatisfactory system in many aspects as compared with Self Assessment System in America. Self Assessment System is suited for the doctrine of democratic sovereignty and it is far better in the effective tax collection. Therefore the conversion of the Tax Administration Assessment System to the Self Assessment System is necessary. And it is necessary to examine the appropriateness of the Self Assessment System and its operational condition in U. S. A. Furthermore it is meaningful to inquire about which right guarantees American taxpayer and to what extent this American tax system can be introduced in our country.Also, this dissertation aims to inquire into the Tax Investigation and the Taxpayers' Safeguard. That is, under Self Assessment System, in case Taxpayers' return isn't and Return is unsatisfied, Taxation Office investigates and decides. Therefore under The Self Assessment System, though Taxation Office' Authority is supplementary, it playes important role. Specially, The Tax Investigation is very important issue, because it poses some question concerned with individual right, especially infringement of privacy. Up to now we have neglected the due process in tax administration. Therefore, a Study of Due Process of Law in U.S.A. is meaningful to develop Tax Administration and Taxpayers' Safeguard in our country(Though the Chapter of Taxpayers' Safeguard is regulated in General Law of National Tax in 1996, it is unsatisfactory).

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