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Comparative legal review and improvement measures about Contribution system

  • Public Land Law Review
  • Abbr : KPLLR
  • 2017, 79(), pp.467-491
  • Publisher : Korean Public Land Law Association
  • Research Area : Social Science > Law

SUNG, JOONG TAK 1

1경북대학교

Accredited

ABSTRACT

Although the burden is a big financial burden to the people and corporations, the burden of duties to be prescribed in the law is delegated to the subordinate ordinance, so that there is a risk of voluntary operation because the strictness like tax legalism is not secured. There is also a risk of collision or overlapping in relation to the object to be imposed. The following are ways to improve the problems of the current contribution system. First, in order to solve the double burden problem, the similar charge should be integrated. Second, the burden requirement must be legalized in relation to the imposition of the contribution. Third, the nature of the burden of imposing a financial burden on the public and the corporation should make it more active and practical for the creation of the burden. Fourth, the Constitutional Court's criterion of unconstitutionality should be established by the Constitutional Court, since the Constitutional Court's criterion of unconstitutionality is based on judging whether a new contribution is made by lawmakers or administrative ministries.

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