A Study on the Legal Doctrine of Tax Law

The concept of tax has also changed a lot with the times, and today's modern countries adopted the new concept of allocating the costs for the state's financial resources to citizens, as members of the state, who can bear according to their ability to burthen. Accordingly, tax imposition and collection is now conducted in a democratic and legitimate way in accordance with the Principle of no taxation without law, rather than the compulsory collection method of the past. As any tax is a creation of the law, any tax relationship is always an legal relationship. Therefore, the substance of tax has no choice but to take the tax law theory in legal theory as the academic basis, and therefore, the center of tax law studies in the practical sense lies in the interpretation and application of positive tax law. In interpreting the positive tax law, it is especially important to note that the tax law itself is revised relatively frequently compared to other Acts according to various political,economic,financial, and social circumstances. In this paper, the legal rule of tax law will be thoroughly reviewed in order to solve specific tax problems, and further discussion will be displayed focusing on the current tax law and judicial precedents which are the principles of legalgovernance.