지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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By prescribing illegal actions in tax law, for example tax evasion, as a crime to secure revenue, the government has put criminal penalties on those actions.
According to tax law, if tax sources are well captured, Proper taxes are imposed, and taxes are paid honestly, there can exist no tax crimes. But the system of imposition of taxes is not properly set up, those techniques are not full-fledged, the system of tax payment is not established, and related policies are not sufficient, so tax resources cannot be captured, which causes tax crimes to happen. Some of the general rules of the Criminal Law are not applied to tax crimes and taxation agencies are authorized to inflict punishment. It can be accepted that it is different from the general Criminal Law. To the ends of the security of revenue and the taxation policies, even simple administrative violations are included into the range of punishment. Furthermore, this punishment is severe. It can contain elements against the principle of responsibility, the fundamentals of modem criminal law. This thesis examines the meanings, ranges, and nature of tax crimes and application problems of tax criminal laws - the exclusion of partial application, the time of consummation, an attempted crime and negligence, status crimes and complicity, statute of limitations, noticed disposition, seizure, and imprisonment and fine penalties - and deals with improvement ways.
According to tax law, if tax sources are well captured, Proper taxes are imposed, and taxes are paid honestly, there can exist no tax crimes. But the system of imposition of taxes is not properly set up, those techniques are not full-fledged, the system of tax payment is not established, and related policies are not sufficient, so tax resources cannot be captured, which causes tax crimes to happen. Some of the general rules of the Criminal Law are not applied to tax crimes and taxation agencies are authorized to inflict punishment. It can be accepted that it is different from the general Criminal Law. To the ends of the security of revenue and the taxation policies, even simple administrative violations are included into the range of punishment. Furthermore, this punishment is severe. It can contain elements against the principle of responsibility, the fundamentals of modem criminal law. This thesis examines the meanings, ranges, and nature of tax crimes and application problems of tax criminal laws - the exclusion of partial application, the time of consummation, an attempted crime and negligence, status crimes and complicity, statute of limitations, noticed disposition, seizure, and imprisonment and fine penalties - and deals with improvement ways.
목차
Ⅰ. 序言
Ⅱ. 租稅犯罪의 意義와 範圍
Ⅲ. 租稅犯罪의 本質
Ⅳ. 租稅犯罪에 대한 處罰上의 問題點
Ⅴ. 結言
參考文獻
ABSTRACT
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