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김종근 단국대학교 대학원 법학과 세법전공 1984 국내석사
In present daya. taxes are so clsely connected in many waya with our social and economic aotivities that proger undersetanding of the tax in economic and legal aide is essential for our life. modern state is sometimes called taxstate. "A study on characteristics of tax-claims and obligations" is aimed to clarify tbe legal meanings and lesal charactaistics of tax. ESpecia1ly, the completion and lapse of tax-obligation, the nature of tax-obligation relation, the peculiar forces of tax-claime and appeal process against tax assessment are explained compared with the private claims and obligations. The table of contents ie followed.