지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Social welfare policy is changing because of Income polarization, Low Fertility, an aging society. The Changes in social welfare policy are increased financial demands. The Increase in demand for the financial require change in tax policy.
This change, namely the Symptom measures to increase the tax burden for all citizens are discussed, but the measures will be difficult to receive the consent of all the people. Therefore the tax increase plans to favor people will make a prevention of tax evasion and positivity of the underground economy.
Tax Evaders Punishment Act was no revision since its enactment more than 60 years. So this Act wae criticized that did not respond to changes in economic and social conditions, and could not effectively respond to the tax crime.
2010 Amendment applies in the sentencing of a criminal tax evasion scheme to improve and strengthen penalties for high and recidivism tax evaders. And a recent issue of the denial distribution activities of the tax-exempted fuel were subject to punishment, and violations of the simple administrative nature was converted to an administrative fine.
Tax Evaders Punishment was improved the overall in order to implement the principles of Criminal Law, such as responsible abilities, accessory relief in Punishment of Tax Evaders, and enhanced the effectiveness of the law.
On Tax Evaders, however, strengthen the regulations and penalties, but recognition about tax of people has been understood as tax evasion in our society.
People accept the people’s natural sincerity to tax duty obligation, and to take place the recognition change of individual taxpayers who wish to faithfully perform will be the government’s efforts to curb tax evasion.
In this paper, we propose an measures to punish attempt of the guilty of tax evasion and the plans to expand the statute of limitations for guilty of tax evasion.
Tax evasion acts distort the economic order, as well as are difficult to secure of national revenues. In addition, because are antisocial and malicious crime to lose the sound working motivation of people, we punish acts of attempted from a stewardship perspective and is need to extend the statute of limitations for certain criminal tax evasion.
This change, namely the Symptom measures to increase the tax burden for all citizens are discussed, but the measures will be difficult to receive the consent of all the people. Therefore the tax increase plans to favor people will make a prevention of tax evasion and positivity of the underground economy.
Tax Evaders Punishment Act was no revision since its enactment more than 60 years. So this Act wae criticized that did not respond to changes in economic and social conditions, and could not effectively respond to the tax crime.
2010 Amendment applies in the sentencing of a criminal tax evasion scheme to improve and strengthen penalties for high and recidivism tax evaders. And a recent issue of the denial distribution activities of the tax-exempted fuel were subject to punishment, and violations of the simple administrative nature was converted to an administrative fine.
Tax Evaders Punishment was improved the overall in order to implement the principles of Criminal Law, such as responsible abilities, accessory relief in Punishment of Tax Evaders, and enhanced the effectiveness of the law.
On Tax Evaders, however, strengthen the regulations and penalties, but recognition about tax of people has been understood as tax evasion in our society.
People accept the people’s natural sincerity to tax duty obligation, and to take place the recognition change of individual taxpayers who wish to faithfully perform will be the government’s efforts to curb tax evasion.
In this paper, we propose an measures to punish attempt of the guilty of tax evasion and the plans to expand the statute of limitations for guilty of tax evasion.
Tax evasion acts distort the economic order, as well as are difficult to secure of national revenues. In addition, because are antisocial and malicious crime to lose the sound working motivation of people, we punish acts of attempted from a stewardship perspective and is need to extend the statute of limitations for certain criminal tax evasion.
목차
Ⅰ. 문제의 제기
Ⅱ. 조세범처벌법의 현황
Ⅲ. 조세범처벌법의 주요 개정내용 분석
Ⅳ. 조세범처벌법의 과제
Ⅴ. 결론
【참고문헌】
【Abstract】
참고문헌 (26)
참고문헌 신청
1. [학술지(정기간행물)] - 김연정 / 2009 / 조세범처벌법의 개정내용과 통고처분제도에 대한 고찰 / 계간 세무사 (겨울) : 65 ~
2. [보고서] - 김진수 / 2007 / 주요국의 조세범처벌제도 연구
3. [학술지(정기간행물)] - 류인모 / 2012 / 전자상거래상의 조세범죄에 관한 연구 / 경찰학논총 7 (1) : 275 ~ 301
4. [학위논문] - 마정화 / 2007 / 조세범처벌법의 실효성 확보방안에 관한 연구 / 석사 / 연세대학교 대학원
5. [학술지(정기간행물)] - 명형식 / 1987 / 우리나라 조세범처벌규정상의 문제점개선에 관한 고찰 / 조세학술논집 4
2. [보고서] - 김진수 / 2007 / 주요국의 조세범처벌제도 연구
3. [학술지(정기간행물)] - 류인모 / 2012 / 전자상거래상의 조세범죄에 관한 연구 / 경찰학논총 7 (1) : 275 ~ 301
4. [학위논문] - 마정화 / 2007 / 조세범처벌법의 실효성 확보방안에 관한 연구 / 석사 / 연세대학교 대학원
5. [학술지(정기간행물)] - 명형식 / 1987 / 우리나라 조세범처벌규정상의 문제점개선에 관한 고찰 / 조세학술논집 4
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UCI(KEPA) : I410-ECN-0101-2014-300-003121020