조세법률주의의 현대적 의미에 대한 소고 - 납세자의 예측가능성 보장 관점에서-

The Principle of no Taxation without law was born from Magna Charta though the France declaration of human rights. It played a roll as ideology of defence of citizen against King's arbitrary taxation. However the system of society is changed and people demand the big nation, so the meaning of the principle of no taxation without law is being changed. I think that this principle shall play a roll as the guardian of the tax payer's calculability. Because when the tax payer conduct transactions, he(or she) will consider tax cost. His(Her) confidence shall be protected. It is the roll of this principle. Therefore, if the tax payer puts confidence in the executive ruling, his confidence shall be protected. And when make an interpretation of tax law, it is necessary to consider of legislative purpose, legislative intent. And when revise the period tax law(for example income tax, value added tax), it is specially important to consider the tax payer's confidence. Finally arbitration in trial must be regarded in a serious light, for it can weak the tax payer's confidence and tax compliance.