By summarizing the recent trends in the tax law academia, this article is intended to interest tax law not only current tax law researchers but also prospective researchers who are interested in tax law. In particular, it is more meaningful to publish...
By summarizing the recent trends in the tax law academia, this article is intended to interest tax law not only current tax law researchers but also prospective researchers who are interested in tax law. In particular, it is more meaningful to publish this article in the “TAX and LAW” as a specialized journal of tax law in the university, which was prepared by The University of Seoul when applying for approval as a graduate school specializing in tax law.
First, it is about academic activities. Established in 1986, the Korean Tax Law Association held summer and winter academic conferences, joint academic conferences with courts and prosecutors, regular academic conferences, and tax-related joint academic conferences through online and on-site participation even under the COVID-19 situation from 2021 to the first half of 2022. In addition, it provides support to the academic community through the regularly awarded Tax Law Culture and New Academic Awards. Seoul Tax Law Review is an academic journal of the Korean Tax Law Society. In this journal, tax legalism, tax evasion, gift tax comprehensiveism, and software are keywords in 2021, and value-added tax is keywords in 2022. Founded in 1983, the International Fiscal Association, Korea held spring, summer, and winter academic conferences, joint academic conferences with prosecutors, and tax-related joint academic conferences through online and field participation even under the COVID-19 situation from 2021 to the first half of 2022. In this journal, the transfer price is a keyword in 2021, and there is no characteristic representative keyword in 2022.
Next, it is about a thesis on a doctor's degree in tax law awarded in Korea. Doctorate degrees related to tax law are awarded at various schools in Korea, including Kookmin University, Korea University, Kyungpook National University, Keimyung University, Seoul National University, Sungkyunkwan University, Ewha Womans University, and Hanyang University. Some of the specific tax items have been studied, and income tax, corporate tax, inheritance tax, and gift tax are centered. There are also studies on common issues across various tax items, such as “A Study on Penalties on Fraudulent Acts in the Assessment and Collection of Tax” and “A Study on the Unconstitutional Facts in Real Property Taxation”.
Finally, it is about other publications related to tax law. The tax law introduction books are revised almost every year at Park Young-sa. Samil Infomine publishes not only tax law books on individual taxes, but also books on tax laws on relatively various topics. It can be said that the demand for books by law-related people has decreased since the introduction of the law school system, but the fact that various tax law-related books can be released is not just due to the demand of legal experts but also tax practitioners.
This article mainly introduced what academic conferences were held, and academic journals, degree papers, and books were published. However, a method of grasping these matters was also specifically introduced. Therefore, it is expected that it will not only help the current status of the tax law society, but also help the reader grasp the trends of the tax law academia on their own in the future.