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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.