납세자 기본권에 대한 헌법적 연구

This thesis examined, first of all, whether it is possible for the basic rights of taxpayers to have an assurance under the constitution as a basic taxpayer right that is not specified as basic rights in the constitution. Futhermore, an attempt was made to substantively approach the constitutional basis on which the basic rights of taxpayers that are not stipulated in the constitution can be derived and also approach the concept of the basic rights of the taxpayer in addition to a direction for its application. Based on this, there is a need to stipulate in the constitution that “all citizens have the right to carry out tax obligations according to the law and legal process and their position as taxpayers who form the finances of the nation should be guaranteed” as a measure for constitutional legislative policy improvement what is actually regulated in the national basic tax law from the viewpoint that a differentiation between “taxpayer rights” and “constitutional rights” cannot help but exist. In addition, it was emphasized that “financial political rights” must be recognized as basic constitutional rights in order to exclude the possibility of a national financial risk in regards to the taxpayers (citizens) who are the main entities of the formation of the finances of a tax nation and also the invasion of important basic rights for the purpose of the specific fulfillment of financial democracy.