조세법률주의 실현을 위한 정책과제:투명한 과세기반 확립과 국회의 기능강화

Tax legislation by "no tax without representation" is to protect taxpayers from government. However, it can be successfully executed, only with transparent tax bases. This study is to illustrate policy directions for fulfilling transparent tax bases. Basic direction is to provide taxpayers with economic incentives to honestly report their transactions or incomes. It will give us two kinds of benefits; one is to get correct tax information, and the other is to reduce administrative cost for government assessed tax information. We present policy directions for three different kinds of tax bases. For comsumption base, we present the abolition of simplified tax system in value added tax and the reduction of fee for credit card. For income base, we present the establishment of taxpayers' reliability toward tax audit, more effective policy of tax audit, and the disclosure of tax information. For property base, we suggest the consolidation of land tax and building tax into one single tax, and the abolition of no capital gain tax for households which have only one house. Instead, we propose deduction system for certain amounts of capital gain, which can achieve more fairness. The role of National Parliament should be strengthened for achieving democratic process in tax legislation. One strategy is to found research institute under Parliment, following the Joint Committee on Taxation and the Congressional Budget Office in US. Moreover, this institute should get the micro-data of taxpayers' tax return from executive branch, with the legislation of tax information disclosure like Internal Revenue Code 6103 in US.