@article{ART002084626},
author={KIM, NAM WOOK},
title={Rationalization plan of taxation system of local taxes on the golf course},
journal={Public Land Law Review},
issn={1226-251X},
year={2016},
volume={73},
number={1},
pages={367-388}
TY - JOUR
AU - KIM, NAM WOOK
TI - Rationalization plan of taxation system of local taxes on the golf course
JO - Public Land Law Review
PY - 2016
VL - 73
IS - 1
PB - Korean Public Land Law Association
SP - 367
EP - 388
SN - 1226-251X
AB - High economic growth and the development of industry, to sports culture interest has increased to the improvement of leisure life by five days a week work. In particular, in addition to ensuring the growth and of poor local financial soundness of welfare demand of local governments by the declining birthrate and aging population, has emerged in the issue is the provision of a possible taxation system sustain the local tax system.
For golf, to suppress the consumption is classified in the 1970s luxury properties, he tried to lift a frugal life. 21 century of whether taxation of the golf course of the fixed asset tax and acquisition tax today is valid, to compare legal consideration of the Japan of legislation examples and our country of precedent and doctrine.
Local tax heavy taxation system the tax law principle of the golf course, excessive taxation prohibition of principle, from the point of view of fair taxation principles, dealing with problems taxation constitutionality of the luxury property, external economical effect and the Yeah possibility of local tax of golf of principle to to fit, take the introduction of golf course use tax and transfer to the local tax of individual consumption tax is a national tax. In addition, the golf membership rights that have been imposed acquisition tax Min, taking into account the fairness other assets, to seek the imposition method of fixed asset tax, total sum taxation of the golf course land, separately sum taxation, separation consider the tax system to present a separate taxation proposal.
KW - golf tax;local tax;property tax;acquisition tax;golf course use tax;tax legalism;heavy taxation
DO -
UR -
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KIM, NAM WOOK. (2016). Rationalization plan of taxation system of local taxes on the golf course. Public Land Law Review, 73(1), 367-388.
KIM, NAM WOOK. 2016, "Rationalization plan of taxation system of local taxes on the golf course", Public Land Law Review, vol.73, no.1 pp.367-388.
KIM, NAM WOOK "Rationalization plan of taxation system of local taxes on the golf course" Public Land Law Review 73.1 pp.367-388 (2016) : 367.
KIM, NAM WOOK. Rationalization plan of taxation system of local taxes on the golf course. 2016; 73(1), 367-388.
KIM, NAM WOOK. "Rationalization plan of taxation system of local taxes on the golf course" Public Land Law Review 73, no.1 (2016) : 367-388.
KIM, NAM WOOK. Rationalization plan of taxation system of local taxes on the golf course. Public Land Law Review, 73(1), 367-388.
KIM, NAM WOOK. Rationalization plan of taxation system of local taxes on the golf course. Public Land Law Review. 2016; 73(1) 367-388.
KIM, NAM WOOK. Rationalization plan of taxation system of local taxes on the golf course. 2016; 73(1), 367-388.
KIM, NAM WOOK. "Rationalization plan of taxation system of local taxes on the golf course" Public Land Law Review 73, no.1 (2016) : 367-388.
