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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
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Tax havens, offshore company and illegal money leaking, recently highlighted in media, make the public focus on the punishment and prevention of offshore tax evasion. The national assembly have also been actively proposing the revised bill of law to punish offshore tax evasion and prevent illegal money leaking.
Tax evasion is one of the serious crimes, which weakens national capital basis and connects with various corruptions, should be harshly punished. Techniques of reducing taxes to enhance competitiveness of companies, however, should be distinguished from tax evasion.
In conclusion, it is desirable to avoid merely punishing every tax avoidance of multi-national companies using tax havens as tax evasion. Tax avoidance can be considered as illegal tax evasion only when it is one of "fraudulent acts" which are regulated by Punishment of Tax Evaders Act. If not so, another regulation or sanction is more desirable than criminal punishment. Merely with domestic criminal punishment system, it is impossible and also insufficient to perfectly control the tax avoidance of multi-national companies. It is more desirable to enhance transparency of international trades and businesses or to enhance communication among taxation authorities order to prevent companies from avoiding or evading taxes.
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