RISS 학술연구정보서비스

검색
다국어 입력

http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.

변환된 중국어를 복사하여 사용하시면 됩니다.

예시)
  • 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
  • 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
닫기
    인기검색어 순위 펼치기

    RISS 인기검색어

      個人所得稅의 公平性提高와 合理的 負擔에 관한 硏究 = A Stydt On The Personal Income Tax System in Korea

      한글로보기

      https://www.riss.kr/link?id=T8940097

      • 0

        상세조회
      • 0

        다운로드
      서지정보 열기
      • 내보내기
      • 내책장담기
      • 공유하기
      • 오류접수

      부가정보

      다국어 초록 (Multilingual Abstract)

      In the modern capitalistic state, the income tax plays a principal rore in the tax hierarchy system of the modern capitalistic state. Because the income tax can satisfy a financial resources by ensuring an enormous taxes which is received by taxpayers and it can come to true a fair tax imposition and the function of income redistribution through the method the progressive tax rate's structure and the vertical fairness.
      In our country from 1960, the cast of finances have played a greater enlargement in the driving of economic development planning. And the result, taxpayer's imposition have become heavy. From the 1980, although the relative importance of direct taxes have become more burdensome, it brings out an economic, social discord, Which explains an equality of income and wealth that accompanies by an economic development.
      In compliance with above explantion, to continue an economic growth and tl realize a financial resources, income redistribution and the principle of capable burden, the government have converted an old classified incone system into a synthetic income system in 1975. But, today's income tax structure have many problems in the principal function which explain fairness security and income redistribution.
      Therefore, in this syudy, I suggested the method of improvement, which is clas sified by the two method. the one is the improvement of income tax structure, the other is the improvement of rational tax imposition.
      In the problems of fairness security in a tax imposition, for the most part of the discussion of personal income tax structure is constituted of the vertical fairness which levy a heavy tax on high income obtainer. But the complaint of the income tax structure have lain an unfairness of tax burden as well as tax burden in itself. We must materialize the problem in the security of the horizontal fairness in the future.
      To comply with above methods, the income of financial assets which is consisted of the majority of low tax rate must impose a synthetic income tax and the income from personal service's problem which rise to social discontent bcause of excessive collection must solve the following method-the reduction of income from personal service's scope and the deduction of tax amount.
      Also, to realize a horizontal fairness the levity to the capital and property income must more reinforcing than this time. To secure the rationality in the one is the improvement of documentary statement standard's rate which is far from the principle of substantial imposition owing to the conveience of tax collection and administration, the conveience of tax collection and administration, the other is dedution of the necessary expenses in interst income computation and the retroactive deduction of the deficit.
      Also, it must have improved the irrational computation structure in the computation of thje business, creation income and alleviate the exclusion of the income deduction to the person who does not report in tax.
      The success of the tax structure lies the improvement of partially irrational system by observing real tax envionment as well as sincere law abiding of taxpayers, the support of tax administration rationally and scientifically. And the result, we can highten the confidence in the tax structure and achieve the goal which the tax pursue.
      번역하기

      In the modern capitalistic state, the income tax plays a principal rore in the tax hierarchy system of the modern capitalistic state. Because the income tax can satisfy a financial resources by ensuring an enormous taxes which is received by taxpayers...

      In the modern capitalistic state, the income tax plays a principal rore in the tax hierarchy system of the modern capitalistic state. Because the income tax can satisfy a financial resources by ensuring an enormous taxes which is received by taxpayers and it can come to true a fair tax imposition and the function of income redistribution through the method the progressive tax rate's structure and the vertical fairness.
      In our country from 1960, the cast of finances have played a greater enlargement in the driving of economic development planning. And the result, taxpayer's imposition have become heavy. From the 1980, although the relative importance of direct taxes have become more burdensome, it brings out an economic, social discord, Which explains an equality of income and wealth that accompanies by an economic development.
      In compliance with above explantion, to continue an economic growth and tl realize a financial resources, income redistribution and the principle of capable burden, the government have converted an old classified incone system into a synthetic income system in 1975. But, today's income tax structure have many problems in the principal function which explain fairness security and income redistribution.
      Therefore, in this syudy, I suggested the method of improvement, which is clas sified by the two method. the one is the improvement of income tax structure, the other is the improvement of rational tax imposition.
      In the problems of fairness security in a tax imposition, for the most part of the discussion of personal income tax structure is constituted of the vertical fairness which levy a heavy tax on high income obtainer. But the complaint of the income tax structure have lain an unfairness of tax burden as well as tax burden in itself. We must materialize the problem in the security of the horizontal fairness in the future.
      To comply with above methods, the income of financial assets which is consisted of the majority of low tax rate must impose a synthetic income tax and the income from personal service's problem which rise to social discontent bcause of excessive collection must solve the following method-the reduction of income from personal service's scope and the deduction of tax amount.
      Also, to realize a horizontal fairness the levity to the capital and property income must more reinforcing than this time. To secure the rationality in the one is the improvement of documentary statement standard's rate which is far from the principle of substantial imposition owing to the conveience of tax collection and administration, the conveience of tax collection and administration, the other is dedution of the necessary expenses in interst income computation and the retroactive deduction of the deficit.
      Also, it must have improved the irrational computation structure in the computation of thje business, creation income and alleviate the exclusion of the income deduction to the person who does not report in tax.
      The success of the tax structure lies the improvement of partially irrational system by observing real tax envionment as well as sincere law abiding of taxpayers, the support of tax administration rationally and scientifically. And the result, we can highten the confidence in the tax structure and achieve the goal which the tax pursue.

      더보기

      목차 (Table of Contents)

      • 목차
      • 第1章 序論 = 1
      • 第1節 硏究의 目的 = 1
      • 第2節 硏究의 範圍와 方法 = 2
      • 第2章 所得稅의 一般理論 = 3
      • 목차
      • 第1章 序論 = 1
      • 第1節 硏究의 目的 = 1
      • 第2節 硏究의 範圍와 方法 = 2
      • 第2章 所得稅의 一般理論 = 3
      • 第1節 所得의 槪念 = 3
      • 1. 所得源泉說 = 3
      • 2. 純資産增加說 = 4
      • 3. 各國의 動向 = 5
      • 第2節 所得稅의 本質 = 6
      • 第3節 所得稅의 課稅根據 = 7
      • 1. 所得稅와 支拂能力原則 = 7
      • 2. 所得稅의 公平 = 8
      • 3. 所得稅의 課稅方法 = 10
      • 第4節 個人所得稅의 經濟的 效果 = 10
      • 1. 勤勞意慾에 대한 效果 = 11
      • 2. 消費 및 貯蓄 에 대한 效果 = 11
      • 3. 民間投資에 대한 效果 = 12
      • 第5節 所得稅制의 理想과 限界 = 12
      • 1. 所得稅制의 理想 = 12
      • 2. 所得稅制의 限界 = 14
      • 第3章 우리나라 所得稅制의 現況과 體系 = 16
      • 第1節 우리나라 所得稅의 沿革 = 16
      • 第2節 우리나라 所得稅의 基本構造 = 18
      • 1. 納稅義務者와 課稅所得의 範圍 = 18
      • 2. 課稅所得의 計算과 所得控除 = 20
      • 3. 稅率 = 20
      • 4. 課稅期間 = 21
      • 5. 稅額의 計算과 申告·納付 = 21
      • 6. 決定과 徵收 = 21
      • 第3節 우리나라 所得稅의 特徵 = 22
      • 1. 折衷型 課稅制 = 22
      • 2. 列擧主義 = 23
      • 3. 賦課課稅制 = 24
      • 4. 個人別課稅 = 26
      • 5. 人的控除制度 = 26
      • 6. 住所地 課稅原則 = 26
      • 第4節 우리나라 所得稅의 課稅現況 = 26
      • 1. 內國稅中 所得稅의 比重 = 26
      • 2. 所得階級別 人員分布 = 28
      • 第5節 우리나라 所得稅의 課稅體系와 稅額計算方法 = 29
      • 第4章 우리나라 所得稅制의 問題點 = 32
      • 第1節 所得類型別 公平性提高를 위한 問題點 = 33
      • 1. 金融資産所得에 대한 低率의 分離課稅 = 33
      • 2. 勤勞所得에 대한 稅負擔過重 = 34
      • 3. 資本所得에 대한 課稅排除 및 輕課稅 = 34
      • 4. 財産課稅의 微弱 = 36
      • 5. 複雜 尨大한 稅制 = 38
      • 第2節 所得稅의 合理的負擔을 위한 問題點 = 38
      • 1. 名目稅率과 實質稅率의 괴리 = 39
      • 2. 申告基準率 課稅 = 40
      • 3. 租稅特典의 縮小 = 43
      • 4. 創作所得 課稅方法의 不合理 = 44
      • 5. 無申告者에 대한 所得控除 등 排除 = 45
      • 第5章 우리나라 所得稅制의 問題點에 대한 改善方案 = 45
      • 第1節 所得類型別 公平性提高를 위한 稅制改善方案 = 45
      • 1. 金融資産所得의 綜合課稅 = 46
      • 2. 勞動所得의 稅負擔輕減 = 48
      • 3. 資本所得에 대한 適正課稅 = 51
      • 4. 財産課稅의 强化 = 52
      • 5. 稅制의 簡素化·明瞭化 = 53
      • 第2節 所得稅의 合理的 負擔을 위한 改善 = 53
      • 1. 稅率構造의 效率性提高 = 53
      • 2. 基準率 課稅行政의 改善 = 56
      • 3. 租稅減免 縮小·廢止 = 58
      • 4. 創作所得課稅의 改善 = 59
      • 5. 無申告者에 대한 所得控除 排除의 緩和 = 59
      • 第6章 結論 = 59
      • 參考文獻 = 62
      • SMMARY = 65
      더보기

      분석정보

      View

      상세정보조회

      0

      Usage

      원문다운로드

      0

      대출신청

      0

      복사신청

      0

      EDDS신청

      0

      동일 주제 내 활용도 TOP

      더보기

      주제

      연도별 연구동향

      연도별 활용동향

      연관논문

      연구자 네트워크맵

      공동연구자 (7)

      유사연구자 (20) 활용도상위20명

      이 자료와 함께 이용한 RISS 자료

      나만을 위한 추천자료

      해외이동버튼