저자의 연구 키워드

저자의 연구 키워드

#경제적 실질

#과세단위

#과세요건명확주의

#과세요건법정주의

#기본공제

#단계거래원칙

#독일의 세무조사제도

#명의신탁

#명의신탁에 대한 과세

#미국의 상속과세

#부동산무상거래

#부부합산과세

#부부합산과세제도

#부분조사

#비실명금융소득에 대한 과세

#사업목적원칙

#사인증여와 상속세

#상속세

#상속세 과세상 명의신탁재산

#상속세 완전포괄주의

#상속세와 가산세

#세대별합산과세

#세대별합산과세제도

#세목별조사

#세무조사

#세무조사사전통지

#세무조사와 납세자권리보호

#세법해석방법

#세법해석의 한계

#소득공제

#시가표준제도

#신고내용 확인

#실질과세원칙

#압살적 조세

#엄격해석

#엄격해석원칙

#유도적·조정적 조세

#유증과 상속세

#응능과세원칙

#자녀양육비

#자산소득합산과세제도

#조세공평

#조세공평주의

#조세법과 헌법

#조세법규 명확성

#조세법률주의

#조세법의 해석

#조세조약의 남용

#조세회피방지

#조세회피행위

#죄형법정주의

#증여세

#질문조사

#차용개념

#최저생계비

#취득세

#취득세 과세표준

#탈법행위

#통합조사

#포괄위임금지

#포괄주의과세

#형벌법규 명확성

#a blanket clause in tax law

#advance notice of tax audit

#Bemessungsgrundlage der Grunderwerbsteuer

#BEPS Project

#business purpose

#child care expense

#clearness of tax law articles

#comprehensive taxation regime

#deduction for education expense

#deduction for medical expense

#Doctrine of Strict Interpretation in Korean Tax Law

#economic substance

#Einheitswert für die nicht wohnzwecklich benutzte Gebäude

#Erdrosselungssteuer

#family taxation

#GAAR

#Germany’s Tax Audit System

#Grunderwerbsteuer

#Iinheritance tax

#income deduction

#Inheritance and Gift Tax

#Inheritance tax and penalty tax

#Inheritance tax on title trust property

#integral audit

#joint return

#joint tax return

#judicial anti-avoidance rule

#legalization of taxation

#Lenkungssteuer

#Limitation Period for Imposition of National Taxes

#marriage and tax

#partial audit

#Penalty Tax for Delayed Payment

#prohibition of overlapping tax audit

#rule of law in Tax Law

#SAAR

#single return

#single tax return

#step transactions

#Steuerbegriff

#Steuerrecht und Verfassungsrecht

#substance over form doctrine

#tax audit

#tax avoidance

#tax equity

#tax unit

#Taxpayers’ Right Charter

#the Abuse of Tax Treaty

#the clarity of criminal laws

#the clarity of tax laws

#the Clearness of the Tax Law

#the Concepts Borrowed from Other Laws

#the Legality of Taxation

#the Limitation of Interpretation of Tax Law

#the method of Interpretation of taxing rules

#the Non-Delegation Doctrine

#the principle of “nulla poena sine lege”

#the principle of no taxation without law

#the Principle of Substantial Taxation

#the Rule of Law Principle in Tax Law

#the Strict Interpretation of Tax Law

#the substance over form doctrine

#the substance over form principle

#U.S. estate and gift tax

#verification of tax return