CHOSUN

조세회피와 사회정의의 기초적 접근

Metadata Downloads
Author(s)
김경환
Issued Date
2010
Abstract
Abstract


The Primary Approach on the Tax Avoidance
and Social Justice



Kyung Hwan, Kim
Advisor : prof. Ki Pyung, Kim
Department of Business Management
Graduate School of Business Administration,
Chosun University



Nation devise several method for impose and collection of tax that is closely related with our life. But tax evasion always happen. Capitalistic economy that the private property system was developed is caused distortion of income distribution and problem of equity.
Then, why happened tax evasion? The person is corresponding with goods and services through exchange of value center. Exchange has happened because value of exchange equal to person in question. That is, center of exchange is value. So, exchange happened between taxpayer and nation is one-way extortion. In fulfil the necessary conditions case, tax unilaterally collect. due to money payment. So, the person have a good mind to reduce or not pay a tax.
Then, why did they that meet the requirements pay a tax? Does they not pay a tax? Does they not do tax evasion? The writer attempts to find a solution in social justice aspect.
It shouldn't tax evasion because it is out of line in social justice. What is the social justice? It practice promise and contract made reasonably to social members.
Alternative Title
The Primary approach on the Tax Avoidance and Social Justice
Alternative Author(s)
Kim Kyoung Hwan
Affiliation
조선대학교 경영대학원
Department
경영대학원 경영학석사학위과정
Advisor
김기평
Awarded Date
2011. 2
Table Of Contents
목차


Abstract ⅱ

Ⅰ. 서론 1
1. 연구의 목적 1
2. 연구의 방법 및 범위 3


Ⅱ. 조세회피에 관한 이론 4
1. 조세회피에 관한 이론 4
2. 조세회피에 관한 선행연구 24

Ⅲ. 사회정의와 공정성 46
1. 정의의 개념 46
2. 공정으로서의 사회정의 53

Ⅳ. 사회정의와 조세회피와의 기초적 접근 60

Ⅴ. 결론 63

참고문헌 65
Degree
Master
Publisher
조선대학교 경영대학원
Citation
김경환. (2010). 조세회피와 사회정의의 기초적 접근
Type
Dissertation
URI
https://oak.chosun.ac.kr/handle/2020.oak/1585
http://chosun.dcollection.net/common/orgView/200000241326
Appears in Collections:
Business > Theses(Master)(경영대학원)
Authorize & License
  • AuthorizeOpen
Files in This Item:

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.