法人稅制度의 進化論的 接近

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This research approached the enactment and the development process of Korean corporate tax law on the perspective of evolution theory.
The analysis showed that the evolution process of Korean corporate tax law had its unique evolution process by adapting and responding to the environment change of domestic and international dimension.
Flowing of such evolution process had characteristics with variableness and unchangeability according to economic development, and the process sometimes had historical evolution with political change.
Even after recovery from Japan's colonial control, Korean autonomy government had much struggle to make a fund for the economic development projects via Korean Civil War, the April 19th Revolution, and the May 16th military uprise.
Because of tax peculiarity, the essential inner dimensions of taxable factors have not been changed while outer dimensions which are process dependable taxable factors have been extended despite of drastic variation.
The extension of outer dimension in corporate tax law may be explained with the necessity of financial expansion accordingly to the growth of national economic scale and the complication of business environment.
Therefore, the more taxable objects and extension of tax obligations , and the bigger tax standard of assessment and the outer dimension of corporate tax law is consequentially has been extended.
Drastic variation has occurred every year.
That is, the drastically increased financial demand due to the financial expansion and corporate environment change caused to secure enough financial resource every year.
As an example, the tax payment obligator is regulated at clause 5 in 2006's corporate tax law while it was regulated at clause 1 in 1949's corporate tax law.
Caluse 2, 3, 64, 86, 97, and 102 are related to the tax payment obligation.
The change of business environment is the main reason for the outer extension of tax payment obligation.
In summary, the characteristics of evolution of corporate tax law are as following.
First, the evolution of corporate tax law has characteristic path dependency.
The connotation of taxation factor is path dependent.
Second, evolution of corporate tax law is repeating change and variation by reflecting Korean economic development.
The corporate tax law is also repeatedly changing and varying according to the political environment change.
Alternative Title
An Evolutionary Approach to the Corporate Tax System
Alternative Author(s)
Yoon, Kyung-Do
조선대학교 대학원
일반대학원 회계학과
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Table Of Contents
제1장 서론 = 1
제1절 문제의 제기 및 연구목적 = 1
제2절 연구의 방법 및 범위 = 4
제2장 진화론적 접근의 필요성 = 5
제1절 진화에 대한 담론 = 5
제2절 진화론적 접근의 필요성 = 14
제3장 제도와 사회발전 = 25
제1절 제도의 진화 = 25
제2절 제도와 사회발전 = 43
제4장 법인세법의 진화 = 62
제1절 연구의 모델 = 62
제2절 법인세법의 탄생 = 67
제3절 법인세법의 진화 = 77
제5장 결론 = 99
참고문헌 = 101
부록 = 107
조선대학교 대학원
윤경도. (2006). 法人稅制度의 進化論的 接近.
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General Graduate School > 4. Theses(Ph.D)
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