원문정보
초록
영어
The Principle of Tax Equality, one of the basic principles of Tax Law, implies that tax burden should be divided among people fairly and people should be treated equally in all taxation matters. Equality here usually is ‘prohibition of arbitrariness', and this means treating equal things equally and unequal things unequally according to principles of justice. Tax Equality is understood in two meanings one is legislative equality of tax burden and the other is equality of interpretation and application of tax law. The Principle of Tax Equality is realization of equality principle in the tax law area, and its constitutional ground is “equality before the law” in Article 11, Clause 1 of the Constitution. The equality principle means relative equality that prohibits discrimination without reasonable grounds at a time of legislation and application of laws, instead of absolute equality. Equality of Tax Burden Principle means that tax should be divided according to the ability to pay of taxpayers. Equal taxation means levying duties according to individual's ability to pay. That is, taxation principle according to tax-bearing capacity required by Equality of Tax Burden Principle should reflect both horizontal and vertical equity at the same time. In order to judge violation of The Principle of Tax Equality, ‘prohibition of arbitrariness' or ‘reasonable discrimination' should be considered. If essentially same things are differently treated arbitrarily or essentially different things are equally treated arbitrarily, this violates The Principle of Tax Equality as arbitrary discrimination. The equality principle enhanced distributive justice, influenced related tax laws, and strengthened legal protection of taxpayers by resisting arbitrary taxation. On the other hand, it had limited influence on tax laws because of restrictions caused from the equality principle, and complicated and various lifestyles. The importance of The Principle of Tax Equality will get bigger because tax is very dynamic.
목차
Ⅱ. 租稅平等主義
1. 意義
2. 應能課稅原則
Ⅲ. 租稅平等과 違憲審査
1. 조세평등 위헌심사의 단계
2. 헌법재판소의 조세평등관련 주요 결정례
Ⅳ. 맺는말
참고문헌
[Abstract]