@article{ART001317918},
author={KIM DOO HYUNG},
title={The Achievement and the Problem of the Taxpayer Movements in Korea},
journal={Public Land Law Review},
issn={1226-251X},
year={2009},
volume={43},
number={2},
pages={403-436}
TY - JOUR
AU - KIM DOO HYUNG
TI - The Achievement and the Problem of the Taxpayer Movements in Korea
JO - Public Land Law Review
PY - 2009
VL - 43
IS - 2
PB - Korean Public Land Law Association
SP - 403
EP - 436
SN - 1226-251X
AB - The taxpayer movement is when the taxpayer consists the main body to find their rights by a systematic activity. As the 21st century approached, NGO played a core role around the budget supervision, opening individual data base, tax reformation, and the education of taxpayers. These movements were increasing rapidly as of year 2000. However, the taxpayer movements were joined only by a group of people and even those participants did not have the understanding of what the taxpayer association does or how it benefits themselves.
As for Korea, the last 10 years' achievement since KTA and KTU's were established is impressive.
Nevertheless, KTA's activity has some problems to fix. For the development of the taxpayer movement, the following problems from operations should be solved:
First, the identification and the object of the association should be established and the operations of KTA should focus towards the object.
Second, the management of NGO should be done in a democratic way.
Third, the leaders of NGO should be equipped with the theoretical knowledge.
Fourth, to overcome the lack of finance support, more members should be gathered.
Lastly, international network should be reinforced for development.
KW - 납세자운동(Taxpayer Movement);납세자권리(Taxpayer's Rights);시민단체(Korea Taxpayers Union);한국납세자연합회(Korea Taxpayers Association);예산감시(Budget Watch)
DO -
UR -
ER -
KIM DOO HYUNG. (2009). The Achievement and the Problem of the Taxpayer Movements in Korea. Public Land Law Review, 43(2), 403-436.
KIM DOO HYUNG. 2009, "The Achievement and the Problem of the Taxpayer Movements in Korea", Public Land Law Review, vol.43, no.2 pp.403-436.
KIM DOO HYUNG "The Achievement and the Problem of the Taxpayer Movements in Korea" Public Land Law Review 43.2 pp.403-436 (2009) : 403.
KIM DOO HYUNG. The Achievement and the Problem of the Taxpayer Movements in Korea. 2009; 43(2), 403-436.
KIM DOO HYUNG. "The Achievement and the Problem of the Taxpayer Movements in Korea" Public Land Law Review 43, no.2 (2009) : 403-436.
KIM DOO HYUNG. The Achievement and the Problem of the Taxpayer Movements in Korea. Public Land Law Review, 43(2), 403-436.
KIM DOO HYUNG. The Achievement and the Problem of the Taxpayer Movements in Korea. Public Land Law Review. 2009; 43(2) 403-436.
KIM DOO HYUNG. The Achievement and the Problem of the Taxpayer Movements in Korea. 2009; 43(2), 403-436.
KIM DOO HYUNG. "The Achievement and the Problem of the Taxpayer Movements in Korea" Public Land Law Review 43, no.2 (2009) : 403-436.
