초록 열기/닫기 버튼
Taxpayers' association is a union formed voluntarily by taxpayers of small-scale business (meat packing, fishery, grains etc.) and salary income earners(class B).The tax collection system through taxpayers' association is a system that encourages the component members to pay income tax voluntarily so that tax payment can be made easily and a autonomous tax payment environment can be achieved by means of publicity and guidance on taxation information. In other words, this system is part of an effort to provide administrative cooperation with the tax authorities. On the other hand, The tax collection system through taxpayers' association can be understood as a temporary institution that may be abolished depending on the changeable environment of tax payment base in the future from the perspective that the nation's taxation power of a tax nation will be delegated the individuals.This study will review problems on its institutional status and legal character with regards to the collection relation as the tax collection system through taxpayers' association has least legal regulations for purpose of system operation and it legal character is not clear.
키워드열기/닫기 버튼
taxpayers' association, taxation power, income tax, tax nation
