미국에 있어서 과세권의 관할에 관한 연구

This paper explores the jurisdiction issues of federal, state, and local taxation in US. Under the US Constitution, US Congress has a power to tax but for general welfare. However there is ambiguous between the jurisdiction of state and federal power. Generally, the US Supreme Court interpret federal legislation broadly. By the way the state has also a power to tax unless the federal Constitution prohibits. In this way, the local government has also a power to tax unless the federal Constitution, federal legislation, and state legislation prohibit. It should be kept in mind to consider two different dimensions to evaluate US jurisdiction of taxing power. First, the origin of local autonomy is somewhat different from Korea. Local autonomy in US comes from grassroots democracy. In addition, state has a power to tax as well as federal unless federal prohibits. Second, taxation regulation in US would be treated to the same as the other in setting criteria, power, and delegation. Notwithstanding the difference of historical background and legal basis between US and Korea, the research for jurisdiction about tax would be helpful to develop national balance and local taxing in view that taxing power would be shared between local and national government for welfare of the resident and it would be not appropriate for the court to judge jurisdiction of taxing power.