저자의 연구 키워드

저자의 연구 키워드

#가공거래

#가산세

#간접증여

#결손금

#결정

#경정

#경정청구

#공익법인

#공정력

#과세요건 명확주의

#과세처분

#과잉금지 원칙

#과잉금지의 원칙

#국민연금

#국세환급청구

#근로소득세

#납부의무

#납세의무의 성립

#납세자

#납세조합

#독일

#명확성의 원칙

#미발급

#보험료

#부과대상

#부당이득

#부동산 명의신탁

#비영업대금의 이익

#사회보장세

#사회보험료

#사회연대의 원리

#산재보험료

#상속세

#선이자

#소급효

#소득

#손익의 귀속시기

#수입시기

#신고

#실질과세원칙

#양도소득세

#연말정산

#우회증여

#원천납세의무

#원천납세의무자

#원천징수

#원천징수의무

#원천징수의무자

#위장거래

#위탁징수

#위헌

#유통세

#이자소득

#일본 상속세법 제9조

#자동확정

#자료상

#재산세

#조세

#조세범

#조세범처벌법

#조세법률주의

#조세지원제도

#조세특례제한법

#조세평등의 원칙

#조세포탈

#조세회피

#종합부동산세

#죄형법정주의

#중소기업

#중소기업기본법

#증명책임

#증여세

#지연발급

#처분

#취득세

#취소쟁송

#타인 명의 세금계산서

#통달

#특별징수

#특정법인

#포괄주의

#학교용지부담금

#합의해제

#행정행위

#헌법

#현금영수증

#현금영수증가맹점

#협의분할

#형식적 존속력

#형식적 확정력

#확정

#환급청구

#a settlement of accounts at the end of the year

#a title trust in real estate

#acquisition tax

#administrative measure

#an association for paying tax

#Article 9 of the Japanese Inheritance Tax Act

#assessment

#Automatic Assessment

#Bestandskraft

#bypass gift

#capital gains tax

#cash receipts

#cash receipts member store

#clarity of tax requisition in tax laws

#collecting at source

#comprehensive real estate tax

#constitution

#Credit

#decision

#Deficit Amount

#delaying issuance of cash receipts

#die publizistische Kraft

#Einkommensteuer

#Employment Taxes

#Equality Principle

#Erstattungsanspruch

#Finality

#fixation

#Framwork Act on SMEs. Tax Reliefs Restriction Act. tax reliefs

#gift tax

#heirs

#hereditaments

#horizontal equality

#income

#income tax

#indirect gift

#inheritance tax

#joint and several liability

#joint tenancy

#Lohnsteuer

#notice for payment

#penalty taxes

#premium

#prepaid interest income

#principal of solidarity

#property tax

#Proportion Principle

#public interest corporation

#Quellenabzugspflicht

#Quellenabzugsteuer

#Quellenerhebungspflichtiger

#Quellensteuerschuld

#Quellensteuerschuldner

#Rechtswirksamkeit

#Refund

#Retroactivity

#rule of law

#settlement

#small and medium sized enterprises

#SMEs)

#social insurance premium rate

#social security tax

#Specific Corporation

#standard monthly income

#Steuerabzug

#Steuerbescheid

#Steuerprozessrecht

#succession

#Tax

#tax avoidance

#tax evasion

#tax fraud

#tax period

#tax return

#Taxpayer

#tenancy in common

#the Inheritance Tax Act Basic Regulations

#the legislation of the comprehensive taxation

#the national pension scheme

#the object of assessment

#the premium of the national pension scheme

#the principal of no taxation without law

#the principle of nullum crimen sine lege (no crime without law)

#the principle of substantial taxation

#the Right of Request for Reassessment

#the Right to Tax Refund

#the special ways of collecting tax

#the timing of attribution

#Unconstitutional

#unconstitutionality

#unissued cash receipts

#Vergütungsanspruch

#Verwaltungsakt

#void-for-vagueness doctrine

#Wage Tax in German Tax Law

#Withholding Tax

#Withholding Taxes

#workers' compensation insurance