조세법안 정부 제출과 조세행정 입법절차에 관한 연구

This study explores changes and factors influencing tax executive legislation introduced in the National Assembly and legislative process by government. Despite legislation is an intrinsic authorization of the National Assembly, the government has initiated studies on taxation due to the professional and technical characteristics of the tax law. Therefore, studies on the legislative process in the National Assembly were relatively scarce. Moreover, the legislation of the right of taxation by the legislative branch is becoming a mere formality and the right of taxation command of the executive branch with lots of professional knowledge has inevitably to be strengthened. Consequently, this brings about more necessity for a mechanism to protect the basic right of the taxpayers from the excessive execution of the right of taxation by the nation and they more and more have no other choice but to depend on the basic principles of taxation such as “principle of no taxation without law" and “equality of tax burden principle". Therefore, the legislation and the interpretation of tax laws must be made by the mechanism that can allow norm-harmonious interpretation based on the principles of no taxation without law and equality of tax burden principle. The problem is that some imperfections in legislation were decided to be unconstitutional by the constitutional court because the constitutional basic principles of tax laws are not kept perfectly in the legislative process. This study inspects closely how various legislative demands about taxation yield into the law in force through the legislative process of the National Assembly and inquires improvement for it. In this study, measures to improve the problems are presented. For instance, on the stage where the legislative bill is submitted, measures to make it compulsory for bill proposed by members to undertake the review of support organizations and to reinforce the legislative support organizations. On the stage of committee review, measures are presented to coordinate legislative bill of tax law budget review.