美國憲法上 租稅法原則의 우리 租稅法에 대한 示唆點에 관한 硏究

This study intends to research into the tax law principles in the US Constitution, whereby they may be compared to those in the Korean Constitution. This comparison would help to understand the differences in those two and also to the interpretation of Korean tax laws in a more knowledgeable way. This also would help the legislature to import the US tax laws in a better way, if needed, which nowadays have huge impact on the Korea tax laws in this regard. From the perspective of foreigner scholars, the US tax law participles may be classified into two, the first of which originate from the federal system of which Korea is devoid and the second of which are special to the tax laws in themselves. The latter surely would have meaningful implications to this study. They may be excerpted as follows in comparison with those in Koran tax laws. The scope of delegation of legislative power to the administration by the legislature in the US is relatively wider in the area of tax laws(as well as in other laws) compared to that in Korea, which originates from its general legal system other than its tax law principles. In the US the retrospective legislation in the tax laws is accepted unless it is harsh and oppressive. And therefore it is allowed even when the legislative error has to be corrected. In terms of equity in taxation its meaning in the US is relatively flexible and therefore it is sometimes overridden by other values such as effectiveness in the administration. These differences in the tax law principles of the US and Korea may in greater part originate from the differences in the individual legal history and culture which reflected in each's own constitutional law. This again reminds us the importance to be careful enough to pay attention to the individual legal history, culture and the constitution at the time of comparison of foreign laws even if they are very technical and seem to be made of common things.