러시아연방 조세제도 및 조세법의 기본원칙에 관한 연구 = A Study on the Tax System of the Russian Federation and the Basic Principles of Tax Law

다국어 초록 (Multilingual Abstract)

This study examines the tax system of the Russian Federation, its basic principles and implications for tax legislation and application in our country. The study found the following characteristics and implications of the Russian tax system and its basic principles.
First, the Russian Federation is characterized by the distinction between federal, regional, and local taxes, each of which is regulated by legislators at different levels, while the overall tax system is unified and regulated by the Federal Unified Tax Code. This system seems to be aimed at maintaining consistency and transparency in tax administration. Korea emphasizes the independence of local taxes from national taxes. The emphasis on the independence of local taxation from national taxation put taxpayers at the risk of overlapping tax interference. The Russian Federation’s efforts to unify tax legislation and tax administration suggest the need to adjust tax legislation and tax administration for the right of taxpayers.
Second, the Federal Unified Tax Code includes taxes, utility bills, social insurance contributions, etc. in the scope of taxation in the Russian Federation. This broad definition of taxation is aimed at ensuring the protection of people’s property rights by bringing the system of compulsory attribution of property rights under the control of the basic principles of tax law. The definition of taxation in the Russian Federation may serve as a reference for improving the system in our country, where it is doubtful whether the imposition of levies of various nature is subject to the same degree of clarity and rigour as the imposition of taxes.
Third, the Federal Unified Tax Code contains not only provisions on taxation and collection, but also on the protection of taxpayers’ rights and various tax principles and procedural rules. Among basic tax principles, there is the principle of interpretation in favor of the taxpayers. This principle will strengthen the tax authorities’ efforts to make clear tax legislation, so it would be good to reflect the purpose of this principle in the interpretation of tax regulations of Korea.