인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
DBpia AI
AI 에이전트
AI 아이디어
AI 리더
AI 뷰어
Citeasy
크롬 서지관리 다운로드
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.
피인용 0
초록·키워드
Principle of Equal Taxation is the basic ideology of the tax law. It means equal distribution of tax burden among taxpayers according to one's ability to pay tax. The process of equalizing assessment of tax includes horizontal equality and vertical equality.
Therefore, “Equality is equality under the same conditions and among persons similarly situated. classifications must not be arbitrary and must be based upon some differences in classes having substantial relation to legitimate objects to be accomplished.
As far as individual income tax concerned. it has profound relationship with the principle of equal taxation.
Because it bases on ability to pay tax and tax factors such as taxable income, measurement of taxable income, steps of tax base and progressive tax rate, and tax unit excercise on one's tax burden.
In this points, current Individual Income tax Law seems not to satisfy the principle of equal taxation due to the following reasons ;
1) it enumerates taxable income according to source of income,
2) it imposes income tax upon enumerated income at source,
3) it's steps of tax base is too narrow to give effective function to progressive tax rafes,
4) it's tax unit seems to be limited only to individuals.
Therefore, this study is focused on analyzing those tax factors in current income tax law, and on improving those factors in accordance with the principle of equal taxation.
Therefore, “Equality is equality under the same conditions and among persons similarly situated. classifications must not be arbitrary and must be based upon some differences in classes having substantial relation to legitimate objects to be accomplished.
As far as individual income tax concerned. it has profound relationship with the principle of equal taxation.
Because it bases on ability to pay tax and tax factors such as taxable income, measurement of taxable income, steps of tax base and progressive tax rate, and tax unit excercise on one's tax burden.
In this points, current Individual Income tax Law seems not to satisfy the principle of equal taxation due to the following reasons ;
1) it enumerates taxable income according to source of income,
2) it imposes income tax upon enumerated income at source,
3) it's steps of tax base is too narrow to give effective function to progressive tax rafes,
4) it's tax unit seems to be limited only to individuals.
Therefore, this study is focused on analyzing those tax factors in current income tax law, and on improving those factors in accordance with the principle of equal taxation.
본문·목차
인공지능 문자 인식 모델을 통해 추출된 텍스트로, 일부 오타나 오류가 포함될 수 있으나 지속적으로 개선 중입니다.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
최근 본 자료 전체보기
UCI(KEPA) : I410-ECN-0101-2009-360-018482515
