헌법상 납세자의 절차적 권리보장에 관한연구

목차

제1장 서 논
제1절 문제의 제기 및 연구 목적
제2절 연구의 범위 및 방법

제2장 납세자의 헌법적
제1절 납세자로서의 국민
1. 1. 헌법의 납세의무규정
1. 2. 국민인 납세자
1. 2. 1. 기본권주체로서의 지위와 납세자지위의 관계
1. 2. 2. 재정에 대한 통제자로서의 국민
1. 3. 조세법률관계에 대한 새로운 이해
1. 3. 1. 조세권력관계로서의 조세법률관계
1. 3. 2. 조세채권 채무관계로서의 조세법률관계
1. 4. 소 결
제2절 선진제국에서의 납세자 지위
2. 1. 캐나다의 납세자의 권리선언
2. 2. 영국의 납세자헌장
2. 3. 미 국
2. 3. 1. 국세청의 납세자로서의 당신의 권리
2. 3. 2. 포괄적납세자권리보장법
2. 4. 프랑스의 세무조사에 관한 헌장
2. 5. 호주의 국세청 서비스방침
제3절 국세청의 납세자 권리헌장에 대한 비판적 검토
3. 1. 조세환경의 미변화에 따른 규범적 효력의 실효성 문제
3. 2. 납세자권리헌장의 내용상의 문제점

제3장 헌법상 납세자의 절차적 권리보장
제1절 적법절차를 통한 권리보장의 필요성
1. 1. 사후구제의 불충분성
1. 2. 절차적 권리구제의 필요성
제2절 조세령역에서의 적법절차
2. 1. 헌법적 원리로서의 적법절차
2. 2. 적법절차의 개념
2. 3. 적법절차의 주요내용
2. 3. 1. 고 지
2. 3. 2. 청 문
2. 3. 3. 변 명
제3절 선진제국에서의 적정한 조세절차
3. 1. 미 국
3. 1. 1. 일반행정재결에서의 적정한 절차
3. 1. 2. 내국세입법상의 세무조사
3. 1. 3. 포괄적납세자권리보장법상의 적법절차
3. 2. 영 국
3. 2. 1. 세무조사제도 개관
3. 2. 2. 세무조사통고서에 의한 적법절차보장
3. 3. 프 랑 스
3. 3. 1. 프랑스의 행정절차개관
3. 3. 2. 조세령역에서의 절차규정
3. 4. 독 일
3. 4. 1. 행정절차의 중요성 인식
3. 4. 2. 조세기본법의 적법절차

제4장 납세자기본권의 절차적 보장방안
제1절 국세기본법상의 납세자의 권리
제2절 『조세절차법』의 제정방안
2. 1.『조세절차법』제정의 필요성
2. 2. 납세자지위의 선언
2. 3. 세무조사과정에서의 청문권 및 의견진술권
2. 4. 세무조사결과에 대한 의견진술권

제5장 결 논

본문내용

us on the ways to increase effectiveness and efficiency in the tax sphere such as the obtainment of public finance, the reformance of tax system for the tax collection increase, promotion of tax administration's efficiency, the strict sanction against the violation of tax obligation etc. By the way, in the process of taxation and tax collection the citizen's basic rights has relatively been neglected, so naturally the research on the protection of taxpayer's right against the tax authorities has been poor.
But, in a number of advanced countries in the 1980's years the legislation and the government gave the charter of taxpayers' rights, and introduced the system to protect taxpayers.
In order to keep pace with these world tendencies and realize the fundamental constitutional idea of the dignity and worth as human beings also in the tax sphere, how to protect taxpayers' rights is getting a more and more important problem.
On 30. 12. December the parliament introduced amended the chapter of `Taxpayers' Rights' to the Inland Tax Act. The revenue pronounced to protect the taxpayers' rights positively. But considering the authoritarianian tax adminstration practice and the taxpayers' and tax authorities' poor recognition of taxpayers' rights, I think that the system of taxpayers' right protection will take much time to be fixed in tax adminstration.
For this system to root as early as possible above all it is necessary for taxpayers and tax authorities to change the recognition of it. And it is very significant for this change to manifest the nature of various rights which is protected in the Inland Tax Act and the Charter of taxpayers by reviewing the taxpayers' constitutional status and the way for the fundamental constitution principles to be applied to the tax province. Also it has a significant sense to inquire whether there is another right which is evidently protected by the constitution but is not stipulated in the Inland Tax Act or not.
From this view point, this paper is treating the taxpayers' constitution status to the tax authorities, the contents of the concrete basic rights upon which taxpayers can insist to the tax authorities, and whether the rights that are given to taxpayers by the Inland Tax Act are constitutional ones or is created only by this Act. Particularly this paper is treating the way to protect taxpayers rather by giving procedural rights than substantial right. This suggests that `the Taxation Procedure Act' be given and fulfilled certainly to protect taxpayers in the side of taxation process.
This work notices that taxpayers' rights is absolutely respected to promote a degree of cooperation form taxpayers in this country that the degree is very low, and intends to contribute to constitution influencing the norm effect on all the tax spheres.
Key words : taxpayers, taxation powers of government, Inland Tax Act, the Charter of taxpayers' rights, Taxation Procedure Act, the right of hearing, the right of statement.

키워드

납세,   헌법,   조세채권,   납세자로서의 국민,   국민인 납세자,   선진제국에서의 납세자 지위