저자의 연구 키워드

저자의 연구 키워드

#1세대 1주택 비과세

#1세대 1주택 비과세제도

#1세대 다주택 중과세

#간이과세제도

#간주취득세 납세의무

#간편납세제도

#거주기간기준

#공급시기

#과세이연

#과잉금지의 원칙

#과점주주

#교정세

#국가담배세

#국민기초생활보장제도

#근로장려금

#근로장려세제(EITC)

#마일리지

#물가상승률공제제도

#물가연동제

#민간매입임대주택

#부동산거래 신고제도

#분리과세·종합과세

#사법부(행정부, 입법부)에 의한 통제

#사업상 증여

#사치성 오락시설

#선지급제도

#스펀세

#실지거래가액

#양도소득세 비과세 또는 감면제도

#업종별 부가가치율

#연분연승법

#영세율·면세·경감세율

#용역의 간주공급

#위임입법

#유한책임의 원칙

#의제매입세액공제

#장기보유특별공제

#재량적 세율조정

#재산권보장의 원칙

#전단계세액공제법

#전액 공제후 사적 사용분 추가과세 방안

#정률공제방안

#정률보상제도

#제2차 납세의무

#조세공평주의 원칙

#조세법률주의

#조세조약의 남용

#조세피난처

#조합원 입주권

#종량세 과세체계

#주거주주택

#주택간주규정

#주택소득공제제도

#주택양도소득공제제도

#주택에 대한 양도소득세 중과세

#주택임대소득

#준공공임대주택

#중과세

#지방담배세

#차량운행기록부

#최저임금제도

#취득세 과세표준 결정방법

#토빈세

#투기성 외국자본(헤지펀드, 사모펀드)

#평등의 원칙과 재산권에 대한 침해

#헌법재판소

#헌법적 관점

#현금주의회계제도

#환수효과 및 누적효과

#회원제골프장

#횡재세

#a differential heavy tax of capital gain tax for multiple housings for one family

#a fixed rate deduction plan

#administrative) control

#Alternative 3 with correction device for external effect

#an agricultural flat rate scheme

#an general right to buy a house

#australia's method for inflation indexation

#basic right of taxpayers

#cascade effect

#cash－based accounting system

#Chonsei

#Deemed Supply Regulation of Donation

#delegated legislation

#Earnings Disregard System

#EITC

#heavy taxation

#input tax deduction

#intrusion on principle of equality and the property right

#invoice method

#membership golf country club

#Mileage

#Monthly Rents

#Multi-House Owners

#'Myung Jae Sung(2008)'s method

#nnon-taxation system for one house per household

#non taxation without law

#non-taxation system for one house per household

#Pigouvian tax

#policy taxation

#previous tax credit method

#Principle of Tax Equality and a Guarantee of Property Rights

#Private Housing Rental Market

#property right

#punitive taxation

#refundable tax credit

#simple inflation indexation method

#simple taxation system

#simplified tax payment system

#social safetynet

#Spahn's tax

#speculative foreign capital(hedge fund, private equity fund)

#tax exemption

#tax exemption provisions for alternative housing

#tax fairness principle

#tax haven

#the actual transaction price

#the additional taxation plan for the private use after deducting the full amount

#the annual tax multiplied years method

#the basis of the length of residence

#The capital gains tax exemption or reduction system

#the constitutional court

#the Constitutional view

#the deduction system for the rate of rise in prices

#the deemed input tax deduction system

#The heavier tax system of capital gains tax on housing

#the horizontal equity and vertical equity

#the legal presumption clause of the secondary liability for tax payment

#the legislative (judicial

#the legislative(judicial, administrative) control

#the method to determine the tax base of acquisition tax

#the principle of a stockholder's limited liability

#the real estate transaction price report system

#the residential right of an association member

#the secondary tax liability and acquisition tax liability of oligopolistic stockholders

#the special deduction for long-term possession

#the system of income deduction for house

#the tobacco consumption tax

#the unregistered transfer

#the vehicle driving record

#Time of Supply

#Tobin's tax

#treaty shopping

#value－added rate by industry

#Windfall tax

#working poor

#zero or reduced－tax rating